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All Journal Juara: Jurnal Riset Akuntansi Monex: Journal of Accounting Research Jurnal Kajian Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Barelang Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURDIASRA Jurnal Akuntansi
Wiwit Irawati
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Avita Nia Ningsih; Wiwit Irawati; Harry Barli; Angga Hidayat
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5291

Abstract

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.
Pengaruh Persepsi Kegunaan, Keamanan dan Kerahasiaan Serta Kesiapan Teknologi Informasi terhadap Intensitas Penggunaan E-Filing Anugrah Putri Andela; Wiwit Irawati
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8440

Abstract

This study aims to see the effect of perceived usefulness, security, and confidentiality as well as information technology readiness on the intensity of e-filing usage at KPP Pratama Serpong. Quantitative Research Types. This study uses primary data where the questionnaire is taken to an individual taxpayer who lives or works in the city of South Tangerang. The sample selection uses the Nonprobability Sampling method. With the Incidental Sampling technique. The total sample used in this study was 100 samples. And data analysis was performed using SPSS Version 24. The results of this study indicate that the Usability Perception variable has a significant positive effect on the Intensity of E-filing Usage. Security and confidentiality have a significant positive effect on the intensity of e-filing use. Information technology readiness has a significant positive effect on the intensity of e-filing use.Keywords: Perceived Usability; Security and Confidentiality; Information Technology Readiness; Intensity of E-filing Usage
Pengaruh Financial Distress, Rentabilitas, Pertumbuhan Perusahaan dan Opini Audit terhadap Pergantian Auditor Hilmah Anggraini; Dea Annisa; Dila Angraini; Wiwit Irawati; Tri Utami
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12619

Abstract

This review intends to look at and decide the impact of financial distress, profitability, company growth and audit opinion. This exploration was directed on real estate and property listed on the Indonesia Stock Trade-in 2014-2018. The example in this review utilized the purposive testing technique. This kind of exploration is quantitative with quantitative expressive techniques, gotten 29 organizations that are utilized as examination tests with perceptions for 5 (five) a long time, so the complete perceptions are 145 fiscal summaries that have been reviewed and audited. The insightful strategy utilized is illustrative measurements, information quality test, and speculation testing with an importance level of 5%. In the aftereffects of this review, monetary trouble and friends development showed no impact on evaluator turnover, while profitability, audit opinion assessment showed an impact on auditor turnover. Keywords: financial distress, profitability, company growth, audit opinion, auditor turnover
Pengaruh Stock Split dan Kinerja Keuangan terhadap Return Saham Hendra Hendra; Wiwit Irawati
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12457

Abstract

This study aims to prove empirically the effect of Stock Split and Financial Performance on Stock Return. The independent variables used in this study are Stock Split and Financial Performance, while the dependent variable is Stock Return. This research was conducted on all companies listed on the Indonesia Stock Exchange in 2015-2019 that carried out a Stock Split. The research method used is descriptive quantitative. The type of data used is secondary data in the form of published financial reports for all companies listed on the Indonesia Stock Exchange. Samples were collected by the purposive sampling method. The number of companies sampled in this study was 12 companies with a research period of 5 years so that 60 samples were obtained. Data processing using Eviews 11. Simultaneous test results show that Stock Split and Financial Performance simultaneously have an effect on Stock Returns. While the partial test results show that Stock Split partially has a significant effect on Stock Returns, Financial Performance partially has a significant effect on Stock Returns.Keywords: Stock Split, Financial Performance, Stock Return
Tata Kelola Keuangan Sederhana bagi UMKM di Kapuk Muara Wiwit Irawati; Lioni Indrayani; Harry Barli
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 3 (2020): September 2020
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v3i3.130

Abstract

Based on the Regulation Number 20 Year 2020 regarding Small Micro Medium Enterprise, Dian Mandiri Foundation is committed to be an asset for Indonesia in accordance with its vision which is to transform life through development of Small Micro Medium Enterprise. The commitment to develop enterprise is attained by helping business development their partners. In managing development of business, the partners often face problem in bookkeeping their business, especially at this pandemic covid-19. Therefore, by doing the community service activity from Universitas Pamulang, it is expected to become the solution to finance governance problem of Dian Mandiri cooperative's partners.
Analisis dan Perancangan Sistem Informasi Akuntansi Industri Kecil Menengah (SIA-IKM) Menuju Masyarakat Ekonomi Kreatif Wiwit Irawati; Luh Nadi; Harry Barli
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.8169

Abstract

ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss Reporting System did not affect the Empowerment of the Creative Economy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Neno Neno; Wiwit Irawati
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5499

Abstract

This study aims to determine the effect of Corporate Social Responsibility, Capital Intensity, and Corporate Governance on Tax Aggressiveness in Non-Cyclical Consumer Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020. The population in this study used manufacturing companies in the Consumer Non-Cyclical sector as many as 93 companies. The sampling method in this study used a purposive sampling method, in order to obtain a sample of 15 manufacturing companies in the Consumer Non-Cyclicals sector. Sources of data used in this study is secondary data. Data analysis was performed using Eviews 9. The results of the simultaneous study of Corporate Social Responsibility, Capital Intensity, independent commissioners and audit committees have an effect on tax aggressiveness. Partially Corporate Social Responsibility has a significant and negative effect on tax aggressiveness, Capital Intensity, independent commissioners and audit committees have no significant effect on tax aggressiveness.
PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI RUGI FISKAL DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Ayu Safitri; Wiwit Irawati
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.174 KB) | DOI: 10.36080/jak.v10i2.1557

Abstract

The research was intended to analyze the impact of the executive character, fiscal loss compensation and capital intensity against tax avoidance. This type of research is an assosiative quantitative using secondary data populations obtained from the Indonesian stock exchange and the 2016-2020 period company website of 23 companies. The sample retrieval technique on this study is by using purposive sampling method with the data analysis used is the regression data panel analysis by selecting the regression model, classic assumptions test and hypothetical analysis using data processing program Eviews 10. Based on the result of the test, the sudy states that: based on test of the executive character, fiscal loss compensation and capital intensity are simultaneously take effect by tax avoidance. Whereas by test T (partial) fiscal loss compensation affect tax avoidance, while executive character and capital intensity do not take affect tax avoidance.
PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK Wiwit Irawati; Arum Kumala Sari
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.851 KB) | DOI: 10.33884/jab.v3i2.1223

Abstract

This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI Deaelma Sari; Wiwit Irawati
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4660

Abstract

This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.
Co-Authors Adha Nisa Nurhikmah Alda Farida Ali Mubarok Aloysius Harry Mukti Angga Hidayat Anugrah Putri Andela Arum Kumala Sari Asri Novia Dewi Avita Nia Ningsih Ayu Puspitasari Ayu Safitri Beny Priambodo Dea Annisa Deaelma Sari Dila Angraini Dila Angraini Dwi Nur Anisa Eka Siti Rahayu Erika Astriani Aprilia Ersyafdi, Ilham Ramadhan Febri Lestari Harry Barli Harry Barli Hendra Hendra Hilmah Anggraini Ika Swasti Putri Lioni Indrayani Listya Sugiyarti Luh Nadi Maulidina Fitria Muliyani Muliyani Neno Neno Novia Christina Nur Asmilia Nurul Rahmawati Putri Oktavia Marpaung Rafles Ginting Rahmawati Rahmawati Rendy Rendy Riri Rumaizha Rosita Wulandari Santa Anggel Maranata Mc Halley Septi Sri Wahyuni Siti Hanah Siti Khodijah Sri Agustini Sri Nitta Crissiana Wirya Atmaja Suci Ayu Rahmawati Tri Utami Tri Utami Widiyanti Rahayu Budi Astuti Zulfa Rosharlianti