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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat IPTEKS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Academia Open Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Asia Behavioral Accounting Journal Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJHCS

Santi Rahma Dewi

Universitas Muhammadiyah Sidoarjo

Author-ID : 2441599

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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DETERMINAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA ATAS TAX EVASION Talita Ayu Sylviana; Santi Rahma Dewi
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the Faculty of Business, Law and Social Sciences, Muhammadiyah University, Sidoarjo. This research uses quantitative methods. The sample in this study amounted to 150 semester 8 accounting students who were determined using the Purposive sampling method. The data of this study were sourced from questionnaires distributed to respondents and then analyzed with multiple linear regression analysis.The results showed that the fairness factor had a significant effect on the perception of ethics on tax evasion. Tax system factors have no significant effect on perceptions of ethics on tax evasion. Meanwhile, discrimination has a significant effect on perceptions of ethics on tax evasion.

Pendampingan dan Penguatan UMKM Desa Kenongo Melalui Branding dan Legalitas Produk Di Masa Pandemi Covid-19 Santi Rahma Dewi; Sriyono Sriyono; Sumartik Sumartik
Jurnal Pengabdian Masyarakat IPTEKS Vol 7, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jpmi.v7i1.5267

Desa Kenongo Kecamatan Tulangan Kabupaten Sidoarjo, merupakan salah satu desa di wilayah Sidoarjo yang memiliki banyak anggota UMKM. Dari hasil pemetaan awal jumlah UMKM di Desa Kenongo adalah 210 dengan berbagai macam jenis usaha. Jenis usaha yang ada adalah konveksi, batik, souvenir, makanan dan minuman, serta berbagai macam kerajinan tangan lainnya. Dengan jumlah UMKM yang cukup banyak ini, masih sangat sedikit yang mempunyai legalitas usaha serta kemampuan untuk membranding usahanya.Tujuan pendampingan ini adalah mewujudkan UMKM yang memiliki kualitas bagus dan dapat bersaing serta bertahan di masa pandemi dengan cara 1) Branding produk melalui media sosial serta memberikan keahlian agar dapat membuat sendiri media pemasaran. Selanjutnya yang 2) Legalitas usaha bagi UMKM agar lebih berkualitas dan terpercaya.Hasil pendampingan ini adalah meningkatnya nilai penjualan meskipun belum sama seperti sebelum pandemi, dan meningkatnya kesadaran pemilik UMKM untuk legalitas usahanya. Pendampingan ini juga membentuk kelompok UMKM dengan struktur baru yang lebih terorganisir untuk membantu pelaku UMKM dalam pengembangan usahanya. Pendampingan

The Influence of Professional Ethics, Self Efficacy and Love of Money on Accounting Students' Interests in a Career in Taxation with Motivation as a Moderating Variable (Study on Accounting S1 Students at Muhammadiyah University of Sidoarjo) Leny Aisyah; Santi Rahma Dewi
Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of professional ethics, self-efficacy and love of money on the interest of accounting students in a career in taxation, whether motivation is able to moderate professional ethics, self-efficacy and love of money onrthe interestjof accountingjstudents inja careerjinjtaxation. Thisjresearch method usesjquantitative,jdata collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the Slovin formula as many as 55 respondents. The data analysis technique used in this research is using the SPSS Verssion 26 application.The results showed that (1) professional ethics and love of money had a significant effect on the interest of accounting students in a career in taxation, (2) Self Efficacy had no significant effect on the interest of accounting students in a career in taxation, (3) motivation was able to moderate professional ethics and love of money on the interest of accounting students in a career in taxation, (4) motivation is not able to moderate self-efficacy on the interest of accounting students in a career in taxation.

The Influence of Entrepreneurial Knowledge, Entrepreneurial Motivation and Self Efficacy on Interest in Entrepreneurship in Accounting Students, Muhammadiyah University of Sidoarjo Nanda Indriani; Santi Rahma Dewi
Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Nanda Indriani. 2022. The Effect of Entrepreneurial Knowledge, Entrepreneurial Motivation and Self Efficacy on Entrepreneurial Interest in Accounting Students of Muhammadiyah University of Sidoarjo. This study aims to determine the effect of entrepreneurial knowledge, entrepreneurial knowledge motivation, and self-efficacy on the entrepreneurial interest of accounting students at the University of Muhammadiyah Sidoarjo. The criteria for the population of this study were all accounting students in 2016 and 2017 who completed entrepreneurship course, namely 451 people. The research sample consisted of 212 people. Making the data obtained by distributing a questionnaire, which the conducted data analysis using multiple linear regression analysis by SPSS version 18.0 program. Results of testing the hypothesis that entrepreneurial knowledge has a positive and significant effect on interest in entrepreneurial knowledge has a positive and significant effect on interest in entrepreneurship, so that the first hypothesis (H1) is accepted. Entrepreneurial motivation has a positive and significant effect on interest in entrepreneurship, so that the second hypothesis (H2) is accepted. Self-efficacy has a positive and significant effect on interest in entrepreneurship, so that the third hypothesis (H3) is accepted.

Taxation, Bonuses, and Tunneling Incentives: Impact on Transfer Pricing Decisions in Manufacturing Companies Khusnul Khotimah; Santi Rahma Dewi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the empirical relationships between taxation, bonus mechanisms, tunneling incentives, and transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. Using purposive sampling, data from eleven companies were collected and analyzed through descriptive statistics, normality tests, classical assumption tests, and linear regression. The results reveal that taxes, bonus mechanisms, and tunneling incentives significantly influence transfer pricing decisions in the selected manufacturing companies. This research provides valuable insights for policymakers, regulators, and practitioners in understanding the dynamics of transfer pricing decisions and their implications for manufacturing firms. Highlights: The impact of taxation on transfer pricing decisions: This study investigates the influence of taxes on transfer pricing decisions in manufacturing companies listed on the IDX, providing insights into the relationship between tax policies and transfer pricing strategies. Bonus mechanisms as determinants of transfer pricing decisions: By analyzing the effect of bonus mechanisms on transfer pricing decisions, this research sheds light on the role of incentive structures in shaping the pricing practices of manufacturing companies. Tunneling incentives and transfer pricing decisions: This study explores how tunneling incentives affect transfer pricing decisions, offering valuable insights into the potential risks of opportunistic behavior and their implications for corporate governance and control mechanisms. Keywords: Transfer pricing, taxation, bonus mechanisms, tunneling incentives, manufacturing companies.

Firm Size's Moderating Role in Financial Factors and Tax Avoidance Dwi Nanningsih; Santi Rahma Dewi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the influence of sales growth, leverage, and profitability on tax avoidance, while considering the moderating effect of firm size in the context of manufacturing companies in the Chemical and Basic Industry sector listed on the Indonesia Stock Exchange from 2017 to 2020. Using a quantitative research approach and purposive sampling method, data from 9 companies with 36 observations were analyzed through the Smart PLS 3.0 program. The findings indicate that firm size does not moderate the effects of sales growth and leverage on tax avoidance, but it does moderate the effect of profitability on tax avoidance. These results contribute to a better understanding of the complex relationship between financial factors and tax avoidance, emphasizing the significance of firm size as a moderating factor. This research has implications for policymakers, tax authorities, and practitioners seeking to devise strategies to enhance tax compliance and discourage tax avoidance practices within the Chemical and Basic Industry sector. Highlights: Firm size moderates profitability's impact on tax avoidance. Sales growth and leverage are not moderated by firm size. Study conducted on manufacturing companies in the Chemical industry. Keywords: Firm size, Financial factors, Tax avoidance, Chemical industry, Indonesia

Profitability, Liquidity, and Tax Aggressiveness: Corporate Governance in Consumer Goods Tyas Arifta Windasari; Santi Rahma Dewi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative research investigates the relationship between profitability, liquidity, tax aggressiveness, and the moderating effect of corporate governance in consumer goods sector companies listed on the Indonesia Stock Exchange. A sample of 27 companies was selected using purposive sampling technique. The data was analyzed using the SmartPLS program, employing both outer and inner models. The study reveals that profitability significantly influences tax aggressiveness, while liquidity does not. Furthermore, the moderating variable of corporate governance does not have a significant effect on the relationship between profitability, liquidity, and tax aggressiveness. These findings contribute to the understanding of the factors influencing tax behavior in consumer goods sector companies and provide implications for policymakers, tax authorities, and corporate governance practitioners in designing effective strategies to manage tax aggressiveness. Highlights: Profitability significantly influences tax aggressiveness. Liquidity does not have a significant impact on tax aggressiveness. Corporate governance does not moderate the relationship between profitability, liquidity, and tax aggressiveness. Keywords: Profitability, Liquidity, Tax Aggressiveness, Corporate Governance, Consumer Goods

The Influence of the Implementation of Accounting Information Systems, Performance-Based Budgeting Applications, and Performance Reporting Systems on the Performance Accountability of Sidoarjo Regency Government Agencies Suhgrowardi Anggun Wardani; Santi Rahma Dewi
Indonesian Journal of Public Policy Review Vol 19 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Law No. 32 of 2004 and Law No. 33 of 2004 have changed the accountability or accountability of local governments from vertical accountability (to the central government) to horizontal accountability (to the community through DPRD). This study aims to re-examine the effect of the application of accounting information systems, performance-based budgeting, and performance reporting systems on the performance accountability of local government agencies. The object of this research is the performance accountability of local government agencies. The subjects in this study were 18 Local Government Organizations (ODP) in the government of Sidoarjo Regency. The data used in this study is primary data collected by survey method by distributing questionnaires. The sampling technique was carried out by purposive sampling method. Data collected from questionnaires sent to 90 respondents. The number that can be used for this research is 45 questionnaires while the other 45 are not returned. The test model used in this study is multiple linear analysis with the help of SPSS software. The results of this study indicate that the application of accounting information systems, implementation of performance-based budgeting, and performance reporting systems have a positive effect on the accountability of the performance of local government agencies.

Upgrading Tata Kelola Keuangan Bagi UMKM Terintegrasi Dengan Financial Digital Santi Rahma Dewi
Jurnal Pengabdian Masyarakat Vol 4 No 1 (2023): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v4i1.1144

Sidoarjo merupakan Kabupaten dengan 1000 UMKM. Desa Kenongo adalahsalah satu desa di wilayah Sidoarjo yang memiliki banyak anggota UMKM. Data yang diperoleh dari pengurus kelompok UMKM di Desa Kenongo sedikitnya ada 210 dengan berbagai macam jenis usaha. Dengan jumlah UMKM yang cukup banyak ini, masih sedikit yang mampu dalam mengelola keuangannya dengan benar. Begitupula dengan pengetahuan dan keahlian yang terkait digitalisasi masih minim didapat sehingga membuat pelaporan keuangan sering terkendala sehingga laporannya kurang akuntabel. Tujuan pendampingan ini adalah meningkatkan pengetahuan dan pemahaman UMKM dalam tata kelola keuangan manual dan digital yang lebih baik sebagai pembaruan proses bisnis, model bisnis, dan instrumen keuangan sehingga dapat mengembangkan usaha walaupun dimasa pandemi dengan cara 1) Peningkatan tata kelola dan pencatatan laporan keuangan secara manual. Selanjutnya yang 2) dengan bantuan media digital meningkatkan kehalian pengoperasian,sehingga laporan keuangan yang disajikan akuntabel. Hasil pendampingan UMKM dapat membuat laporan keuangan sederhana. Dengan memiliki laporan keuangan UMKM dapat melakukan pengembangan usahanya dengan mencari permodalan yang terintegrasi digital.

DETERMINAN YANG MEMPENGARUHI KEPUTUSAN INVESTASI OLEH INVESTOR Nurasik; Sarwenda Biduri; Santi Rahma Dewi; Mukhammad Amar Musliq
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1493

This study aims to determine the effect of profitability, liquidity, leverage and stock prices on investment decisions by investors (study of food and beverage companies listed on the Indonesian Stock Exchange in 2016-2019). The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that Profitability has an effect on Investment Decisions. Liquidity has an effect on investment decisions. Leverage has an effect on Investment Decisions. Stock Prices have an effect on Investment Decisions.

Co-Authors Adelia Asma Anggraeni, Dastin Septa Aswijayanti, Putri Aulia Putri Saraswati Dewi Komalasari Dwi Nanningsih Eny Maryanti Esty Safira Hediati Fania Nabila Lakadjo Fitiyan Izza Noor Abidin Hanum, Griffit Laila Hardyanti, Yunita Rachma Herlinda Maya Kumala Sari, Herlinda Maya Kumala Imelda Dian Rahmawati Inta Rifana Intan Nur Lailiyah Khoiriyah Ma'rufah Khusnul Khotimah Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Leny Aisyah Mardianti, Any Meilinda, Elfira Mukhammad Amar Musliq Nanda Indriani Nurasik Nurasik Nurasik Oktaviana, Hilda Putri, Pungky Maulidiyah Putri, Selly Novindia Ramadhanti A., Fauzia Salsabila Rofiq, Moch Sarwenda Biduri Savila Rahmahwati Silvia Ramadhiani Silvia Ramadhiani Sriyono Sriyono Sriyono Sriyono Suhgrowardi Anggun Wardani Sumartik Talita Ayu Sylviana Tyas Arifta Windasari usrotin, Ilmi Wardani, Aprimianti Sukma Wiwit Hariyanto Wulansari, Ema Dwi Yani, M

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