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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal of Economic, Management, Accounting and Technology (JEMATech) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal STIE Semarang (Edisi Elektronik) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Akuntansi'45 Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Abdi Makarti Jurnal Pendidikan Indonesia (Japendi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Indonesian Journal of Sustainability Green Economics: International Journal of Islamic and Economic Education Proceeding of The International Conference on Management, Entrepreneurship, and Business
Anna Sumaryati
Universitas Dian Nuswantoro
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MEMBANGUN PEMAHAMAN PAJAK BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH DI SEMARANG Hermawan Triono; Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.016 KB) | DOI: 10.52353/abdimakarti.v1i2.359

Abstract

Understanding tax regulations is a fundamental obligation for all taxpayers, including SMEs. Taxpayers have a tendency to be disobedient when they do not understand tax regulations. SMEs must understand the concept of tax, calculate tax correctly, pay tax on time, and report tax return. Therefore, assistance and training regarding the fulfilment obligations for SMEs are necessary to improve their understanding and compliance. This community service aims to assist and provide training on tax calculation to SMEs in Jomblang, Semarang. The method is by doing presentations, training in calculating tax and consulting conducted by lecturers who have competence in the field of taxation. The results of the training show that SMEs finally understand the tax concept and are willing to carry out their tax obligations.
The Role of Audit Committee Supervision on Integrated Reporting Relationship and Firm Value Zaky Machmuddah; Anna Sumaryati; Muchammad Syafrudin
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4444

Abstract

This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturing companies listed on the Indonesian stock exchange for five years of observation, from 2016 to 2020, to obtain 150 observational data. The results of the study indicate that integrated reporting influences firm value. Likewise, the role of the audit committee and the activities of the audit committee, as proxied by the number of audit committee meetings, moderated the effect of integrated reporting on firm value. The limitation of this research is that the value of R2 is still low at 22%. Therefore, it is still possible to modify this research by changing the research variables used for further study. The implication of this research is the importance of the supervisory role of the audit committee in implementing integrated reporting to increase firm value.
Peningkatkan Keberlangsungan Usaha UMKM KIKA Melalui Pelaporan Keuangan dan Pengelolaan Produk Sisa Anna Sumaryati; Kusni Ingsih; Hayu Wikan Kinasih
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): MARET 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v2i2.381

Abstract

UMKM KIKA as an Small Medium Enteprise which was formed at the initiative of one of the residents who saw potential in the community around Bulu Lor village, Semarang City. The business has been engaged in is in the form of food processing, such as traditional cakes, pastries and cakes. Through the pre-survey activities carried out, several problems were found that were of concern and needed to be provided with solutions. Solutions related to product innovation will be provided through training on making derivative products from the remaining products produced by UMKM KIKA. Thus, it will minimize the waste costs that arise from the product. Apart from that, training is also carried out related to the preparation of financial reports. The method of implementing activities is carried out in three stages, including surveys, implementation, and evaluation. Based on the evaluation results it is known that 80% of UMKM KIKA members are interested in preparing financial reports, and 100% are interested in managing leftover raw materials into new products.
The Role of Institutional Ownership in Detecting Fraudulent Financial Reporting: Fraud Heptagon Model Analysis Devina Putri Indra Satata; Imang Dapit Pamungkas; Anna Sumaryati; Bambang Minarso
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.37-47

Abstract

This study investigates the impact of seven factors: pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on Fraudulent Financial Reporting using the Fraud Heptagon model analysis, with Institutional Ownership and the Audit Committee as moderating variables. Focused on state-owned enterprises in Indonesia from 2018 to 2022, purposive sampling yielded 141 samples. Employing regression analysis through Warp PLS software version 8.0, results indicate that opportunity, capability, and ignorance negatively affect fraudulent financial reporting, suggesting potential mitigating roles. Conversely, pressure, rationalization, arrogance, and avarice positively impact Fraudulent Financial Reporting. Notably, institutional ownership moderates the correlation between Greed on fraudulent financial reporting. These findings contribute insight into the dynamics of Fraudulent Financial Reporting activity, emphasizing the need for a comprehensive understanding and strong control mechanisms to effectively prevent Fraudulent Financial Reporting.
MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1213

Abstract

Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda
Kepemilikan Keluarga Sebagai Pemoderasi Dampak Komite Audit dan Kualitas Audit Pada Agresivitas Pajak Ananda, Marisa Julia; Sumaryati, Anna
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 3 (2023): November 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v6i3.2930

Abstract

The objectives of the research include the influence of audit committees, the audit quality of companies, and family ownership as a moderating factor against tax aggressiveness. Banking companies listed on the Indonesian Stock Exchange (BEI) between 2018 and 2022 are the subject of this study. This data is obtained from the annual reports of 46 banking companies. Samples are selected using purposive sampling techniques, and the WarpPLS 8.0 program is used to process and analyze data. The results showed that the audit committee has the ability to reduce the level of tax aggressiveness. On the contrary, the quality of the audit does not affect the tax aggressivity. Moreover, family ownership can not strengthen the negative influence of the auditor committee on the tax agresiveness, but family ownedness can reinforce the negative impact of audit quality on tax agressiveness.
Pengaruh Multinasionalitas, Tax Haven, Dan Goodwill Terhadap Transfer Pricing Dengan Moderasi Political Connection Kristianto, Anggelica Yufa; Sumaryati, Anna
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9523

Abstract

Transfer pricing is a critical issue as global trade allows multinational companies to operate across borders. Despite the increased tax revenue associated with transfer pricing, Indonesia's economy is negatively affected. This study aims to assess how multinational practices, tax haven use and goodwill have affected the transfer pricing trends of multinational companies. This study used secondary data from annual reports of multinationals listed on the Indonesia Stock Exchange. Energy companies from the aforementioned stock exchange were selected using an intentional sampling method from 2018-2022. The quantitative analysis applied the multiple regression technique, and the research sample comprised 21 companies. SmartPLS version 3 tool was utilized to analyze the gathered data. The results show that tax havens have a positive and significant effect on transfer pricing. There is no detectable effect of multinationality or goodwill. The importance of political connections in the tax haven/transfer pricing nexus highlights its critical moderating role.
REAKSI PASAR DISEKITAR PENETAPAN OMNIBUS LAW BIDANG KESEHATAN TAHUN 2023, PADA PERUSAHAAN SEKTOR KESEHATAN, YANG LISTING DI BEI Pandji, Nadia Pentamitta; Durya, Ngurah Pandji Mertha Agung; Sumaryati, Anna; Minarso, Bambang
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.698

Abstract

Pemerintah Indonesia berupaya memberikan layanan kesehatan yang lebih baik salah satunya dengan disahkannya Omnibus Law bidang Kesehatan. UU kesehatan ini dipercaya dapat meningkatkan aktivitas kesehatan dimasyarakat, yang pada gilirannya akan meningkatkan produktifitas perusahaan-perusahaan disektor Kesehatan. Peningkatan produktifitas perusahaan sektor kesehatan akan tercermin pada harga saham perusahaan tersebut. Penelitian ini bertujuan untuk memberikan bukti terhadap Teori Signal, dimana pengesahan UU kesehatan akan memberi signal positif bagi harga saham dan cumulative abnormal return pada perusahaan sektor kesehatan di BEI. Penelitian ini menggunakan Uji wilcoxon signed rank test yang bertujuan untuk mengetahui apakah perusahaan sektor kesehatan mengalami perubahan yang bermakna, sebelum dan setelah disahkannya UU No.17 Tahun 2023 tentang Kesehatan, tanggal 11 Juli 2023. Pengujian dilakukan pada tiap perusahaan sektor kesehatan, dari total 31 perusahaan sektor kesehatan, dipilih 27 perusahaan sebagai sampel penelitian ini. Dari perhitungan yang dilakukan pada data masing-masing perusahaan, disimpulkan bahwa pengesahaan UU Kesehatan berdampak pada harga saham di 26 perusahaan pada hari ke 10 dan 27 perusahaan pada hari ke 30 serta UU Kesehatan juga berdampak pada nilai CAR di 23 perusahaan pada hari ke 10 dan 24 perusahaan pada hari ke 30. Hasil pengujian statistik dengan SPPS menunjukkan terdapat perbedaan signifikan pada harga saham di 3, 5, 10 dan 30 hari serta pada semua hari pengamatan menunjukkan hasil yang berbeda signifikan pada cumulative abnormal return.
The Effect of Financial Ratios on Financial Distress Conditions is Moderated by Profitability Ratios Apasya, Trida; Machmuddah, Zaky; Sumaryati, Anna
Jurnal Penelitian Ekonomi dan Bisnis Vol. 8 No. 2 (2023): September 2023
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v8i2.7961

Abstract

This study aims to examine the effect of financial ratios moderated by profitability ratios on the financial distress of transportation and logistics sector companies listed on the IDX for 4 consecutive years in the 2018-2021 period. The independent variables are proxied by CR (liquidity), DAR (leverage), SG (growth), and the addition of TATO (activity). In addition, ROA is a proxy for the profitability variable which is the moderating variable. The Z-Score (Altman) is a proxy for financial distress as the dependent variable. This study selected companies in the transportation and logistics sector for the 2018-2021 period as a population with a sample size of 18 companies in the transportation and logistics sector that met the criteria. Logistic regression analysis was used as an analytical technique in this study. The results of his research inform that CR, DAR, and TATO have a significant influence on the occurrence of financial distress. Meanwhile, SG did not significantly affects the occurrence of financial distress. In addition, ROA can moderate the effect of SG and TATO on the occurrence of financial distress. However, ROA is unable to moderate the effect of CR and DAR on the occurrence of financial distress.
Pengaruh Ukuran Perusahaan, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Perencanaan Pajak, Dan Leverage Terhadap Manajemen Laba Tutut Tribuana Wati; Anna Sumaryati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

Kajian ini bermaksud mengidentifikasi dampak ukuran perusahaan, beban pajak tangguhan, aset pajak tangguhan, perencanaan pajak, dan leverage pada manajemen laba. Obyek dari kajian ini yaitu perusahan manufaktur yang terhimpun di BEI di periode 2017-2019. Kajian ini memakai pendekatan deskriptif kuantitatif. Dalam pengambilan sempel pada kajian ini memakai teknik purposive sampling. Atas dasar patokan yang telah disepakati terdapat 38 perusahaan manufaktur yang terhimpun di BEI periode 2017-2019. Teknik kajian data yang dipakai ialah uji asumsi klasik, uji signifikansi, koefesien determinasi, dan kajian regresi linier berganda. Hasil kajian ini memaparkan ukuran perusahaan berpengaruh positif pada pengelolaan laba, beban pajak tangguhan tak berdampak positif pada manajemen laba, aset pajak tangguhan tak berdampak positif pada manajemen laba, perencanaan pajak berdampak positif pada manajemen laba sedangkan, leverage tak berdampak positif pada manajemen laba.
Co-Authors ., Riska Acep Komara Adelia, Elsa Wahyu Aisyah Amalia Ananda, Marisa Julia Apasya, Trida Bambang Minarso, Bambang Citra Adi Oktania Kumaladewi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Enny Susilowati Mardjono Entot Suhartono Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Hayu Wikan Kinasih Hayu Wikan Kinasih Hermawan Triono Imang Dapit Pamungkas Ira Septriana Juli Ratnawati Juli Ratnawati Kristianto, Anggelica Yufa Kunco Teguh Wijayanto Kusni Ingsih Machmuddah, Zaky Mayashita Ayunindya Safitri Melati Oktafiyani Muchamad Aprillia Salas Muchammad Syafrudin Ngurah Pandji Mertha Agung Durya Novreza Putra Satoto Pamudya, Fani Artamevia Pandji, Nadia Pentamitta Pratiwi, Ririh Dian Purwantoro Rachman, Raisa Hanifa Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Savitri, Putri Amelia Selyna Widyadari Septian Faiz Witana Tandang, Ritsa Mayta Triono , Hermawan Tutut Tribuana Wati Vanessa Berliana Santoso Widjajanto, Robertus Steven Yohana Elliza Sitohang