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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam JEM17: Jurnal Ekonomi Manajemen Journal of Innovation in Business and Economics Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Accounting Analysis Journal
Setu Setyawan
Universitas Muhammadiyah Malang
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance Setu Setyawan
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17992

Abstract

This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018. The samples selected for use in the study were 15 companies that met the sample criteria. The study was analyzed using partial last square analysis (PLS). The results showed that CSR has a negative influence on tax avoidance. The higher the csr disclosure rate made by the company, the lower the value of CETR which means the level of tax avoidance is high. Meanwhile, good corporate governance has a significant positive influence on tax avoidance. This shows that good corporate governance then corporate tax avoidance will decrease, and the company will be able to run its business in accordance with applicable business regulations including fiscal regulations. This research is potentially relevant to academia, and management. This research provides empirical insight into two major concepts: agency and stakeholder theory issues in tax avoidance schemes.
KEWIRAUSAHAAN BAGI ISTRI KARYAWAN KONTRAK HOTEL UMM INN Setu Setyawan
Studi Kasus Inovasi Ekonomi Vol. 1 No. 2 (2016)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i2.4458

Abstract

Every man has an entrepreneurialspirit, it relates to the nature of subsistence,the potential of entrepreneurship must be explored. Entrepreneurship is the spirit, behavior and the ability to respond positivelyto the opportunity to benefit themselves or abetter service, as well as create and provideproducts that are more useful and implementways of working efficiently, through thecourage to take risks, creativity and innovation, and ability management (Eko. 2013).Most people perceive that entrepreneurship is the last alternative an option tomeet the standards of living, most becameemployees of private institutions (enterprises) and the government becomes theprimary choice. Indeed, if viewed from therisk experienced between entrepreneurs bybecoming more worker-risk being an entrepreneur, an employee's income is definitelythe number and time of receipt no changewithin a certain period, while self-employment has a chance to make more money andbe able to provide job opportunities topeople other. There are some things thatunderlie this important programimplemented first, provide basic knowledgeand skills of entrepreneurship, Both providebasic skills to make various flavors of drinkscappuccino seabagai initial capital to start abusiness at home or in public places atcertain events that invite the public, the thirdadd family income.Resources or target group indevotion is the wife of UMM Inn Dhaniel Syam Fakultas Ekonomi Dan Bisnis UMMHotel contract employees who do not haveformal jobs, in addition to her husband's incomeas well as a contract employee UMM Inn hotelaverage Rp. 1,400,000 per month, the income isnot enough to sustain the cost of living for thefamily, therefore she must be trickedberwiarausaha the small home to supplementher husband's income. Based on the data on thenumber of employees as many as 43 people,consisting of 31 men and 11 women, almost 80%of his wives do not work.
IBM KERUPUK KUNTI Waluya Jati; Setu Setyawan; Lutfirrahman Lutfirrahman
Studi Kasus Inovasi Ekonomi Vol. 2 No. 01 (2018)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v2i01.5495

Abstract

Pengabdian masyarakat ini dilakukan di Dusun Sukosari Desa Pandansari Poncokusumo Kabupaten Malang. Dusun ini memiliki sumber daya alam yang banyak namun akibat bencana gunung Bromo tidak lagi menghasilkan sebagaimana biasanya. Perkebunan hanya mengandalkan air hujan sehingga banyak waktu yang terbuang dari para petani atau masyarakat pada umumnya. Berdasar identifikasi masalahnya ditemukan bahwa mitra memiliki pengetahuan yang rendag tentang pengelolaan sumber daya alam. Disamping itu motivasi dan pengetahuan tentang wirausaha juga rendah. Akibatnya terjadi penurunan nilai ekonomi masyarakat. Solusi yang ditawarkan adalah penyuluhan, sosialisasi dan diskusi dengan mitra. Hasilnya adalah mitra dapat memahami pengelolaan sumber daya sesuai dengan potensi dan skill masyarakat, serta mitra dapat menganalisis kelayakan usaha yang akan dikembangkan menjadi usaha bersama.
Ibm. Pelatihan Dan Pendampingan Penyusunan Anggaran berbasis Kinerja SDM 03 Tumpang Dan SMKM 02 Singosari Setu Setyawan; Ahmad Juanda
Studi Kasus Inovasi Ekonomi Vol. 5 No. 01 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian masyarakat yang dilakukan untuk Pelatihan Dan Pendampingan Penyusunan Anggaran berbasis kinerja  Dan Pelaporan Keuangan SDM 03 Tumpang Dan SMKM 02 Singosari Tujuannya  memberikan kemampuan pengurus sekolah untuk menyusun anggaran berbasis kinerja dan peningkatan kualitas pelaporan keuangannya.  Yang selama ini SDM 03 Tumpang dan SMKM 02 Singosari dalam penyusuan anggaran belum berbasis kinerja dan peloporan keuangan yang belum memberikan informasi yang lengkap kepada stake holder. Metode yang digunakan dalam program pengabdian mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan  keterlibatan mitra dalam penggunaan suatu rangkaian sistem, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian mitra lebih mengerti dan memahami tentang penyusunan anggaran berbasis kinerja dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor pastest sebesar 90.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTEM INFORMASI AKUNTANSI DAN PELAPORAN KEUANGAN BERBASIS EXCEL PADA BUMDES MANDIRI “MULYOAGUNG” Setu Setyawan; Ahmad Juanda; Dhaniel Syam
Studi Kasus Inovasi Ekonomi Vol. 6 No. 01 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i01.20382

Abstract

BUMDes Mandiri Mulyoagung merupakan badan usaha yang dibentuk oleh Desa Mulyoagung kec, Dau  Kab. Malang, yand didirikan pada tahun 2019 berdasarkan musyawarah Badan Perwakilan Desa (BPD), RW dan Kepala Desa, pembentukan didasarkan aktivitas usaha warga pasar Desa yang menempati tanah desa dan transaksi pembayaran jasa lainnya. Pengabdian ini difokuskan pada pelatihan dan pendampingan penyusunan sistem pecatatan dan pelaporan keuangan yang berbasis Excel for accounting dengan menghasilkan model sistem informasi pelaporan keuangan. Pelaksanaan pelatihan dan pendampingan menggunakan model-RAD (Rapid Application Development) yaitu   metode yang melibatkan pengguna didalam penyusunan model (prototype), perbaikan sampai model siap untuk di gunakan  Sasaran mitra sebanyak 4 orang yaitu ketua BUMdes, Bendahara dan  2 orang bagia operasional. Dari hasil pelatihan dan pendampingan kepada pengurus BUMdes mulyoagung sangat berhasil dengan melihat hasil post-test rata rata nilai 60 setelah diadakan pelatihan dan pendampingan  selama 6 bulan, nilai pas test mencapai rata 80. Selanjuntya model atau sistem pencatatan dan pelaporan Excel for accounting yang dijalankan dilakukan penyempunaan dengan sesuai dengan kebutuhan
Analisis Derajat Kepatuhan Wajib Pajak (UKM) terhadap Tax Amnesty Setu Setu Setyawan
Jurnal Inovasi Ekonomi Vol. 3 No. 01 (2018)
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v3i01.5738

Abstract

Penelitian ini bertujuan untuk menganalisis derajat kepatuhan wajib pajak terhadap tax Amnesty.  Kepatuhan wajib pajak diproxikan dengan kesadaran, pengetahuan peraturan perpajakan, persepsi atas efektivitas sistem perpajakan, dan kepercayaan kepada pemerintahan. Tujuan penelitian ini untuk membuktikan secara empiris sejauh mana derajat kepatuhan  wajib pajak atas kebjiakan tax amnnesty yang diprogramkan oleh pemerintah. Obyek penelitian adalah wajib pajak orang pribadi pelaku UKM di Malang Raya. Data diperoleh dengan membagikan kuesioner kepada 96 pemilik UKM sebanyak 96 respoden. dengan teknik convenience sampling. Analisis data menggunakan regresi linier berganda, dan untuk menentukan hipotesis digunakan uji F, dan uji t. Hasil analisis menunjukkan bahwa variabel kesadaran dengan nilai beta sebesar 0.289, pengetahuan peraturan perpajakan  dengan nilai beta sebesar 0.320, dan Derajat kepercayaan kepercayaan kepada pemerintah nilai beta sebesar 0.392, ketiga variabel tersebut berpengaruh positif dan signifikan terhadap tax amnesty  pajak wajib pajak Pelaku UKM. Sedangkan pengetahuan peraturan perpajakan dengan nilai beta sebesar 0.176 berpengaruh negatif dan tidak signifikan terhadap tax amnesty. Kata kunci: kepatuhan; wajib pajak; tax amnety
Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding Setu Setyawan; Dhaniel Syam; Ahmad Juanda
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.44 KB) | DOI: 10.18196/jai.v22i2.10862

Abstract

Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.Design/Methodology/Approach: The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2017 period. The sample selected in this study was 106 companies that met the sample criteria. The research data were analyzed using simple regression analysis and multiple regression analysis.Research findings: The results of this study indicated that tax aggressiveness had a negative effect on cash holding, leverage had a significant negative effect in moderating the effect of tax aggressiveness on cash holding, the capital intensity had a significant positive effect in moderating the effect of tax aggressiveness on cash holding and inventory intensity had a positive significant effect in moderating the effect of tax aggressiveness on cash holding.Theoretical contribution/Originality: The inconsistency of previous studies regarding tax aggressiveness towards cash holding. This inconsistency is an important matter for further investigation, one of which is through the use of moderating variables that aim to measure strength. Therefore, this study correlates financial policies, which are the policy of leverage, capital intensity, and inventory intensity in companies conducting tax aggressiveness which determines the level of cash holding as a source of the company’s fund. There is hardly any research that used leverage, capital intensity, and inventory intensity as moderating variables, particularly capital intensity and inventory intensity.Practitioner/Policy implication: This research is potentially relevant to academics, researchers, and management. By examining the factors that affect the level of cash holding given the role of financial policy, this study reveals the way for further investigation of this topic with a set of micro and macro variables. This study provides insight into the principles of financial policy in moderating corporate tax aggressiveness to influence cash holding decisions.
Role of green intellectual capital and company size on business sustainability Setu Setyawan; Ahmad Juanda; Lia Candra Inata
Journal of Innovation in Business and Economics Vol. 6 No. 01 (2022): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v6i01.17864

Abstract

This study aims to test and analyze the influence of green intellectual capital and company size on business sustainability. The selection of samples was conducted by purposive sampling under the objectives of this study, namely mining companies registered in IDX from 2017-2020. The findings of this study show that green human capital and green structural capital have a significant effect on business sustainability, while green relational capital does not affect business sustainability. In addition, company size has a positive impact on business sustainability. By examining the factors that affect sustainability, this study paves the way for further investigation of this topic with a set of micro and macro variables. This research provides insight into the disclosure of green intellectual capital to business sustainability. The GIC research in Indonesia has been claimed that it has not been widely researched. Accordingly, this research seems to be preliminary. This research also considers the current context of the era of agility and hybrid cloud and the increasing competition in the advanced industry. The company is likely to try to find a strategy to maintain the sustainability of its business.
Pengaruh Attitude Subjective Norms, dan Perceived Behavioural Control Terhadap Minat Investor Berinvestasi Cryptocurrency Muhammad Muhammad; Driana Leniwati; Agung Muhammadiyah Prasetyo N.W; Ahmad Juanda; Endang Dwi Wahyuni; Setu Setyawan
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.8372

Abstract

This research is motivated by the increase in the number of investors from 2019-2021. This increase indicates that the Indonesian people have become increasingly interested to invest in cryptocurrencies while the price of cryptocurrency is very volatile so that it can be formulated in this study what factors cause investors to be interested to invest in cryptocurrencies based on attitude, subjective norms and perceived behavioral control. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on the intention to invest in cryptocurrency. This study used a quantitative approach with primary data of survey questionnaire to collect from a sample of 81 respondents using non probability with convenience sampling method. The collected data in this study was analysed using Structural Equation Model-PLS. The results of this study state that attitude, subjective norms and perceived behavioural control have a positive significant effect on the intention to invest in cryptocurrency
Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS) Ahmad Juanda; Setu Setyawan; Lia Candra Inata
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.704 KB) | DOI: 10.18196/jai.v24i2.17507

Abstract

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS.Design/Methodology/Approach: The population in this study was all local governments in Indonesia in 2016-2020. The samples selected for use in this study were 64 local governments, following the sample criteria. The data type was secondary, which was then analyzed using multiple regression analysis.Research Findings: The results of this study exposed that government openness, prior experience with IFRS in the public sector, and audit opinion affected the level of local government accounting disclosure based on international public sector accounting standards (IPSAS). In contrast, government financing and economic growth did not support disclosing financial statements based on IPSAS.Implication: This research can potentially be relevant to the Government Accounting Standards Committee, the central government, local governments, and the community. By assessing the factors influencing the disclosure of local government accounting based on IPSAS, this research can be used as a consideration for Government Accounting Standards Committee in improving related standard regulations and encouraging local governments to implement an accrual-based IPSAS Public Accountant Standard Implementation Strategy.Originality/Value: Research on analyzing factors affecting local government accounting disclosure based on IPSAS, in particular, has not been widely studied in Indonesia, especially using local government objects. Hence, this research in Indonesia is an interesting thing to study further.
Co-Authors Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Ahmad Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Amdini, Ismi’ Nor Anisa Nadia Hijriani Arslinda Dwi Pratiwi Bayu Pamungkas Candra Inata, Lia Dhaniel Syam Dhaniel Syam Driana Leniwati Dwi Irawan Endang Dwi WAHYUNI Endang Dwi Wahyuni Hamdani, Helmi Difa Hijriani, Anisa Nadia Ihyaul Ulum Inata, Lia Candra Ismi’ Nor Amdini Lia Candra Inata Lia Candra Inata Lia Candra Inata Lutfirrahman Lutfirrahman Lutfirrahman, Lutfirrahman Mega Indah Puspita Sari Mohamed, Nafsiah Muhammad Muhammad Muhammad Wildan Affan Nafsiah Mohamed Naseer, Maryam Shahuneeza Nurcahya, Adi Sindhu sherly sherly Siti Zubaidah Sri Wahjuni Latifah Tri Wahyu Oktavendi Waluya Jati Waluya Jati, Waluya Yolanda Yolanda Yolanda Yolanda, Yolanda Yuaninda, Naila Putri