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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Kinerja Infestasi Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Verani Carolina
Universitas Kristen Maranatha
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Penerapan Sistem Informasi Akuntansi berbasis Aplikasi Excel pada Organisasi Non-Profit Joni Joni; Verani Carolina; Endah Purnama Sari Eddy; Maria Natalia; Sinta Setiana; Barnabas Tridig Silaban; Jerry Jerry; Najmi Mutia Juhaeni; Glorya Sophieana; Nindy Tanison
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.19990

Abstract

Sistem informasi akuntansi adalah kunci utama di dalam menciptakan keputusan strategis organisasi. Sistem ini banyak dikembangkan pada organisasi berbasis laba, namun masih sangat terbatas pada organisasi non-profit. Yayasan sebagai salah satu organisasi non-profit memiliki ketidakpahaman mengenai laporan keuangan terkait pertanggungjawabannya kepada donatur maupun penilaian kinerja mereka. Tujuan pengabdian kepada masyarakat ini adalah untuk menerapkan sistem informasi akuntansi pada yayasan sebagai organisasi non-profit. Metode yang digunakan antara lain memodifikasi sistem informasi akuntansi, pelatihan dan pendampingan. Pengabdian ini memberikan beberapa hasil penting antara lain, pertama pengabdian ini menciptakan aplikasi sistem informasi berbasis Excel yang tepat bagi mitra. Kedua, beberapa fitur telah dimodifikasi yaitu chart of account penerima donasi, pendonor, dan piutang masyarakat. Ketiga, melalui pengabdian ini juga semua fitur penciptaan sistem informasi keuangan pada mitra dapat diintegrasikan di dalam satu aplikasi Excel. Mitra telah berhasil membuat laporan keuangan dengan bantuan aplikasi Excel sehingga menunjukkan keberhasilan kegiatan pengabdian ini. Diharapkan pendampingan keberlanjutan tetap diberikan untuk memastikan sistem informasi akuntansi berjalan secara berkelanjutan pada yayasan.
Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor Verani Carolina; Christine Dwi Karya; Riki Martusa
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.358

Abstract

The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through “Sistem Pengendalian Mutu” on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of “Sistem Pengendalian Mutu” give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of “Sistem Pengendalian Mutu”.Keywords: auditor perception, auditor performance
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) Verani Carolina; Elyzabet Indrawati Marpaung; Derry Pratama
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.481

Abstract

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability
IN-KIND AND/OR ENJOYMENT TAXES PROVIDE FAIR INCOME TAX TREATMENT FOR EMPLOYEES Endah Purnama Sari Eddy; Verani Carolina
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.497

Abstract

Regulations regarding income tax on in-kind and/or enjoyment are now explained in detail in PMK No. 66 of 2023. These regulations are closely related to employees who are the most valuable asset in helping the company to be productive so that it can generate profits. The implementation of this policy caused controversy among the community. Some parties consider this policy as an excessive step by the government in optimizing tax revenue, while the government emphasizes that the regulation aims to clarify legal aspects and bring justice in the treatment of income tax for employees. This study aims to find out the community's response to in-kind and/or enjoyment tax policies that are considered to be aimed at creating tax justice for workers. The quantitative approach is used by the survey method to employees working in the city of Bandung. This research shows that in-kind and/or enjoyment taxes are not considered fair by most employees.
DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS Melvin Angelina; Verani Carolina
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.566

Abstract

This study aims to analyze the relationship between environmental, social, and governance (ESG) and tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employed a quantitative approach with secondary data, using a sample of 25 companies obtained through purposive sampling and simple regression tests. The results indicate that an increase in a company's ESG value is associated with a decrease in tax avoidance practices. These findings are expected to help investors make informed decisions and encourage companies to integrate ESG into their business activities to minimize the risk of tax avoidance.
CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA Maria Natalia; Yunita Christy; Verani Carolina; Revaldo Farrel Witanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.600

Abstract

The aim of this research is to examine the connection between corporate governance, the dependability of financial statements, and the functioning of non-financial corporations listed on the Indonesia Stock Exchange during the years 2019 to 2021. This research draws on the findings of Khatib & Nour (2021), which indicated that an increase in board size significantly improves firm performance. Moreover, it cites the research conducted by Sohail & Aziz (2019), demonstrating that quality of financial reporting affects corporate performance. Utilizing the ASEAN CG Scorecard as a benchmark for corporate governance sets this research apart from earlier studies, as do the selected sample and the time frame of the research. This research contributes to the current literature on corporate governance criteria by employing the ASEAN CG Scorecard. Instead of concentrating on a limited range of indicators, this approach aims to deliver a comprehensive overview of corporate governance practices. Furthermore, since it is based on OECD standards, the ASEAN CG Scorecard is expected to enhance investor trust in publicly traded firms. The goals of this research are to assess whether effective governance influences corporate performance and to evaluate if the quality of financial reporting impacts overall corporate success.
TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY Carolina, Verani; Eddy, Endah Purnama Sari
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/hpcfbj16

Abstract

This study examines the effect of tax avoidance on corporate risk. Next, the moderating effect of executive characteristics and gender diversity is investigated in this association. The study examined Indonesia’s nonfinancial listed companies, collecting a sample of 265 observations during 2020-2024. Hypotheses were tested using moderated regression with panel data. It was found that companies that avoid taxes aggressively have a higher level of corporate risk. The presence of risk-averse executive characteristics and women weakens the effect of tax avoidance on corporate risk. This research contributes by providing the latest references regarding Indonesian tax avoidance behavior that poses risks to companies and encouraging companies in Indonesia to be aware of the importance of executive characteristics and gender diversity. 
Political Connections and Tax Avoidance Tjahyadi, Sherin; Carolina, Verani
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8318

Abstract

Abstract Purpose - This study aims to find empirical evidence whether political connections affect tax avoidance. Design/methodology/approach - The research method used is a quantitative research method from annual reports and financial statements of primary consumption sector companies listed on the IDX (Indonesia Stock Exchange) for 2019-2021. The sampling method used is a non-probability sampling method (purposive sampling). This study used regression panel data processed using Eviews 12.Findings - the results showed that political connections affect tax avoidance.Research limitations/implications – Investors who wish to invest in a company may choose to invest in companies with political connections due to the minimal tax avoidance practices carried out in such companies. Keywords: Tax, Political Connections, and Tax Avoidance
CORE TAX: PEMENUHAN KEWAJIBAN PERPAJAKAN YAYASAN JUJUR MINISTRY Meyliana, Meyliana; carolina, verani; setiana, sinta; erna, erna; silaban, barnabas tridig; aurellia, tan lilyani
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.722

Abstract

The implementation of the Coretax Administration System starting on January 1, 2025, is part of a major reform in Indonesia’s tax administration system. This system aims to improve efficiency, effectiveness, transparency, and accuracy in the tax reporting and payment process through automation and data integration. Referring to Minister of Finance Regulation Number 81 of 2024, Coretax becomes a new system that must be understood by all taxpayers, including social foundations such as Jujur Ministry under the auspices of Yayasan Terobosan Baru Indonesia. To support this transition, lecturers and students from the Accounting Study Program at Maranatha Christian University conducted a community service activity in the form of a one-day seminar that included a Coretax usage socialization session followed by a Q&A segment. This activity aimed to provide practical education on the procedures for using Coretax, such as tax ID (NPWP) registration, account creation, as well as the steps for tax withholding and reporting. The results of the activity showed an increase in participants’ understanding of tax obligations and the Coretax system. It is concluded that collaboration between academics and the community plays a vital role in supporting the optimal implementation of the new tax system.
The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness Handayani, Rini; Carolina, Verani; Amanda, Verna Budi
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5870

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.
Co-Authors Amanda, Verna Budi Andriyani, Lulu aurellia, tan lilyani Barnabas Tridig Silaban Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eddy, Endah Purnama Sari Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Eddy Endah Purnama Sari Eddy Enny Prayogo Erika, Lidwina Erna Erna, Erna Glorya Sophieana Hanny Hanny Herman Kambono Hoetama, Marcella I Nyoman Agus Wijaya Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Jovi, Christian Kambono, Herman Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Maria Natalia Melvin Angelina Meyliana Meyliana Najmi Mutia Juhaeni Nindy Tanison Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Ranesa Tedya Ranesa Thedya Revaldo Farrel Witanto Riana Fortunata Riki Martusa Rini Handayani Rini Handayani Se Tin Sherin Tjahyadi Silaban, Barnabas Tridig Sinta Setiana Steven Asher Surifran, Vicky Putra Tan , Kwang En Tedya, Ranesa Tjahyadi, Sherin Vinny Stephanie Hidayat Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yuliana Gunawan Yunita Christy