Articles
<![CDATA[Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak ]]>
<![CDATA[Charoline Cheisviyanny]]>;
<![CDATA[Herlina Helmy]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Andalas ]]>
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DOI: 10.25077/jaga.v2i2.16
<![CDATA[This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters]]>
<![CDATA[Analisis Pemahaman dan Kepatuhan Pajak Bendahara Pemerintah ]]>
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Akuntansi dan Governance Andalas Vol 1 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Andalas ]]>
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DOI: 10.25077/jaga.v1i2.40
<![CDATA[This research aims to analyze tax knowledge and tax compliance of government treasurers and to analyze their relationships. The objects of the research were regional work units (OPDs) in Padang and Solok. The respondents were OPD’s treasurers with 37 people in Padang and 31 people in Solok. Data was collected by surveys and interviews. The result showed that (1) the tax knowledge of treasurers’ is in “enough” level; (2) all tax obligations have been implemented by treasurers, except tax reporting, (3) there is no relationship between tax knowledge and tax compliance. It suggested to enhance tax socialization and to add the objects of the research for further researches. Keywords: tax knowledge, tax compliance, treasurer]]>
<![CDATA[Pengaruh Kepercayaan pada Pemerintah dan Persepsi Keadilan Pajak Terhadap Kepatuhan Pajak ]]>
<![CDATA[Monica Fitrianedi Jamel]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1505
<![CDATA[The main objective of this research is to determine how tax compliance is influenced by factors such as trust in government and perceptions of tax fairness. This research relies on data obtained from answers to questionnaire statements given to respondents. This research uses a probability sampling method involving 100 non-employee individual taxpayers registered with KPP Pratama Padang City. To test the hypothesis, this research uses path analysis. Research findings show that trust in government and perceptions of tax fairness can mediate the relationship between trust in government and tax compliance.]]>
<![CDATA[Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor ]]>
<![CDATA[Laura Callista Wijaya]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1624
<![CDATA[This study aims to analyze the influence of the big five personality traits on auditors' professional skepticism. The big five personality traits include extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience. This research employs an associative causality study with a quantitative approach. Primary data were collected using questionnaires, and the sample consists of auditors working in Public Accounting Firms in Padang and Pekanbaru, selected through total sampling. Hypotheses were tested using multiple linear regression analysis with SPSS 25. The results indicate that extraversion, conscientiousness, and openness to experience have a positive impact on auditors' professional skepticism, while neuroticism has a negative impact. However, agreeableness does not significantly affect professional skepticism. Future research may consider incorporating additional variables or expanding the population to gain broader insights.]]>
<![CDATA[A Study in a Green Supply Chain Management in Mining Industry of Indonesia ]]>
<![CDATA[Cheisviyanny, Charoline]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[ExcelingTech ]]>
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DOI: 10.59160/ijscm.v9i5.5627
<![CDATA[Abstract- This research aims to compare Global Reporting Initiative 4 (GRI-G4), and concept of green supply chain management as assessment tools of environmental responsibility. GRI-G4 is a guideline of Sustainability Report preparation which was pioneered by an independent institution in the US. PROPER is an assessment of environmental management issued by The Ministry of Environment of Indonesia. There are five levels in PROPER which are gold, green, blue, red, and black. Green supply chain management is a concept in which a company communicates itself as an environmentally friendly company by taking various actions that contribute positively to the environment and society. The object of this research is a mining company in Indonesia. This company got level ‘gold’ in 2017 and was decreased to level ‘green’ in 2018. The data were documentary data and were analyzed by using content analysis of Sustainability Report 2017 and 2018. The results showed that (1) The assessment of GRI-G4 was in line with PROPER and (2) There were some efforts taken by the company which indicated as implementation of green supply chain management concept in a two-year observation, but it had no impact either on GRI or PROPER assessment. Although this company did not mention itself as a green supply chain management, all of its contributed actions should be rewarded. It suggests considering those efforts in GRI guideline and PROPER assessment.]]>
<![CDATA[Potential Loss From Parking Levies ]]>
<![CDATA[Sari, Vita Fitria]]>;
<![CDATA[Cheisviyanny, Charoline]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023 ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpkn.v4i2.1814
<![CDATA[The existence of abundant illegal parking attendants in the city of X causes a leakage of parking revenue. The phenomenon of loss in parking levies encourages us to conduct this research. This research is an exploratory research with a quantitative descriptive approach to calculate the potential of parking loss in X city. Data were collected through interview and observation which never been done. We interviewed illegal parking attendants from 4 sub-districts by using convenience sampling which never been used before. This study found that the optimal potential of parking levies in a year reached IDR 8.682.868.820,- while the average realization of parking levies within five years was only IDR 1.427.539.500.- per year. This means that only 16.44% of potential parking levies are realized in a year. So there are still 83.56% potential parking levies haven't been recognized. It shows that local governments have not been able to identify the number of potential parking levies and impress parking mismanagement.]]>
<![CDATA[Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 ]]>
<![CDATA[Ilahi, Vivi Anugrah]]>;
<![CDATA[Cheisviyanny, Charoline]]>
<![CDATA[ Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jnka.v2i1.57
<![CDATA[This research will to examine the influence of corporate governance on CSR disclosure. The scope of the research includes mining sector companies with a sample of 19 companies selected using the purposive sampling method. This research was conducted by analyzing 57 companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The secondary data analysis technique used is multiple regression analysis using SPSS software. The research results show that the size of the board of commissioners and the frequency of audit committee meetings have a positive and significant effect on CSR disclosure. Meanwhile, the independent board of commissioners, frequency of board of commissioners meetings, size of the audit committee, managerial ownership, institutional ownership, foreign ownership and partial public ownership have no effect on CSR disclosure.]]>
<![CDATA[Pelatihan Keuangan dan Pemasaran Produk Berbahan Baku Tepung Mocaf: Pemberdayaan Masyarakat ]]>
<![CDATA[Zulva Riani, Novya]]>;
<![CDATA[Nelonda, Selli]]>;
<![CDATA[Marta, Joan]]>;
<![CDATA[Fitra, Halkadri]]>;
<![CDATA[Cheisviyanny, Charoline]]>
<![CDATA[ Menara Pengabdian Vol 4, No 2 (2024): Vol. 4, No. 2, Desember, 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Muhammadiyah Sumatera Barat ]]>
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DOI: 10.31869/jmp.v4i2.6109
<![CDATA[Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan masyarakat, khususnya ibu rumah tangga, dalam pengelolaan keuangan dan pemasaran produk berbahan baku tepung Mocaf. Tepung Mocaf, yang terbuat dari singkong, memiliki potensi besar sebagai bahan pangan alternatif yang sehat dan bergizi. Pelatihan ini meliputi dua aspek utama: pengelolaan keuangan yang efektif untuk usaha kecil dan strategi pemasaran produk. Melalui metode pelatihan, peserta diajarkan cara menentukan harga pokok penjualan dengan menghitung biaya produksi, serta memasarkan produk secara efektif. Peserta pelatihan terdiri dari Ibu-ibu Kelompok Wanita Tani yang berada di Nagari Toboh Gadang yang berjumlah 30 orang. Hasil dari kegiatan ini menunjukkan peningkatan keterampilan peserta dalam mengelola keuangan dan pemasaran, yang berdampak positif pada pendapatan keluarga. Selain itu, kegiatan ini juga meningkatkan kesadaran masyarakat akan potensi tepung Mocaf sebagai produk unggulan. Dengan demikian, pelatihan ini berhasil memberdayakan peserta dan memberikan kontribusi terhadap peningkatan kesejahteraan masyarakat]]>
<![CDATA[Pengaruh Overlapped Audit Committee terhadap Pengungkapan Key Audit Matters di Indonesia ]]>
<![CDATA[Dinata, Ikkral]]>;
<![CDATA[Cheisviyanny, Charoline]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1154
<![CDATA[This study aims to determine the overlapping relationship between the Audit Committees influencing the disclosure of Key Audit Matters (KAMs) in Indonesia. This study uses quantitative research methods with hypotheses. Data collection techniques using non-participant observation. Research on KAMs is very interesting to do because there have been several studies that have investigated the factors that influence KAMs for developed countries, but there has been no research that has tried to analyze this in Indonesia. Based on the results of the study, it was found that the hypothesis (H1) is appropriate and it can be concluded that the level of overlap between members of the Audit Committee has a positive relationship with the level of disclosure of KAMs in the company's financial statements. This can be seen from the partial test results with a significance value of 0.0290 (0.290 <0.05) and a positive β coefficient of 0.231. This shows that the greater the level of concurrent positions in the Audit Committee owned by the company, the higher the number of KAMs disclosed by the company. For further researchers, they can expand the population and sample, not only limited to financial sector companies on the IDX in 2022, then compare how the company characteristics influence before the implementation of the ISA 701 Key Audit Matters regulations and after the implementation of ISA 701 Key Audit Matters in Indonesia, and can add the use of other variables that can affect the disclosure of KAMs.]]>
<![CDATA[Reaksi Pasar Modal terhadap Peristiwa Sebelum dan Sesudah Pengumuman Boikot Produk Pro Israel ]]>
<![CDATA[Novita, Fitria Indah]]>;
<![CDATA[Cheisviyanny, Charoline]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.2003
<![CDATA[This study aims to analyze changes in abnormal returns and trading volume activity (TVA) before and after the announcement of MUI Fatwa Number 83 of 2023 with a focus on the response of the global community which can be reflected in a boycott of products affiliated with Israel. This research falls into the type of event study with the Population is a company listed on the Indonesia Stock Exchange and affected by the boycott of Israel as many as 11 companies with a span of 30 days before the event and 30 days after the event. by using purposive sampling method. The use of Paired Sample T-test in this study resulted in the conclusion that abnormal returns and trading volume activity (TVA) before and after the issuance of MUI Fatwa No. 83 of 2023 are not significantly different. Although the conflict and the fatwa caused a high level of uncertainty, this finding reflects that investors still maintain a high interest in investing in the capital market. The implications of this research can serve as a foundation for designing more adaptive investment strategies in the era of global geopolitics.]]>
