Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

0.751

P-Index

This Author published in this journals

All Journal AKUNTABILITAS JOURNAL OF APPLIED ACCOUNTING AND TAXATION BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Journal of Governance and Administrative Reform Journal of Software Engineering and Information System (SEIS) Jurnal Vokasi Indonesia Indonesian Journal of Auditing and Accounting

Sandra Aulia

Universitas Indonesia

Author-ID : 2585513

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences Other

Published : 8 Documents Claim Missing Document

Claim Missing Document

Articles

COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN Sandra Aulia; Supriadi Supriadi; Dewi Kartika Sari; Arthaingan Mutiha
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767

Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi Sandra Aulia; F. Fitriany; Viska Anggraita; A. Arywarti
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant

Perbandingan Nilai Akuntansi Jasa Dagang dan Pengantar Akuntansi 1 pada Dua Kurikulum Berbeda. Studi Kasus: Program Studi Akuntansi Vokasi UI Birawani Dwi Anggraeni; Yulial Hikmah; Sandra Aulia Zanny
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Accounting Studies Vocational UI begin implementing a new curriculum based on competency started the school year 2016/2017. The curriculum changes implemented in the 2016 freshmen class accounting curriculum change significantly in terms of both depth and breadth of study material, naming the subjects or the number of hours of study implementation. The purpose of this study to compare the final value accounting students in the subject of Accounting Services trade on the New Curriculum and course Introduction to Accounting 1 Curriculum Lama where the subject is given in the first semester as a basic accounting course. The data used in this study is the student of 2016 and 2015. The methodology used is two different hypothesis test average. Limitations of this study was to use secondary data that the final value to be tested with a significance test average of two independent. Results obtained from this research possible differences in learning achievement results are reflected in the final grades of students using the new curriculum. New curriculum in 2016 is considered to provide a significant effect on students' academic achievement in basic accounting course, as a foundation reinforcement materials accounting for the next semester.

IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABATERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Sari, Dewi Kartika; Anggraeni, Birawani Dwi; Aulia, Sandra
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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

This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.

Comparative Studies of Tax Administration on Transfer Pricing Aulia, Sandra
Journal of Governance and Administrative Reform Vol. 5 No. 1 (2024): Journal of Governance and Administrative Reform
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jgar.v5i1.57398

Abstract Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing practices of Australia, the United Kingdom, the United States, China, Japan, Singapore, and South Africa. This research adopts a qualitative approach using literature review and descriptive statistics from the countries included in the study sample. The findings of this study indicate ten considerations for reconstructing transfer pricing administration: tax authorities should have relevant and reliable comparable data, collaborate with other entities to acquire comparable databases, optimally utilize the Automatic Exchange of Information for Country by Country Reports, leverage technology, enhance the skills of the tax authority and taxpayer personnel, establish an Alternative Dispute Resolution, consider using profit split method, promptly resolve transfer pricing issues and disclose Advance Pricing Agreement data, implement safe harbor rules, and educate taxpayers on transfer pricing regulations. Keywords: tax administration, tax avoidance, transfer pricing. Abstrak Praktik transfer pricing dilakukan untuk penghindaran pajak dengan pergeseran laba melalui transanksi dengan pihak yang memiliki hubungan istimewa. Penelitian ini bertujuan untuk memberikan rekomendasi administrasi pajak atas transfer pricing di Indonesia dengan melihat praktik transfer pricing yang dilakukan Negara Australia, Inggris, Amerika, Cina, Jepang, Singapura, Afrika Selatan. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan studi literatur dan statistik deskriptif dari negara-negara yang dijadikan sampel penelitian. Hasil dari penelitian ini menunjukan 10 pertimbangan dalam rekonstruksi administrasi transfer pricing yaitu otoritas pajak harus memiliki data pembanding yang relevan dan handal, menjalin kerjasama dengan entitas lain dalam perolehan database pembanding, memanfaatkan secara optimum Automatic Exchange of Information untuk Country by Country Report, memanfaatkan teknologi, meningkatkan keterampilan sumber daya manusia otoritas pajak dan wajib pajak, memiliki Alternative Dispute Resolution, mempertimbangkan penggunaan metode transfer pricing profit split, penyelesaian segera masalah transfer pricing dan mengungkapkan data Advance Pricing Agreement, menerapkan safe harbour dan mengedukasi pengetahuan wajib pajak atas aturan transfer pricing. Kata kunci: administrasi pajak, tax avoidance, transfer pricing

ANALISIS TINGKAT KEPUASAN PENGGUNA APLIKASI SIGNAL NASIONAL MENGGUNAKAN METODE END USER COMPUTING SATISFACTION (EUCS) (Studi Kasus : Badan Pendapatan Daerah Provinsi Riau (BAPENDA) Arribe, Edo; Aryanto; Aulia, Sandra
Jurnal Rekayasa Perangkat Lunak dan Sistem Informasi Vol. 2 No. 1 (2022)
Publisher : Department of Information System Muhammadiyah University of Riau

The National Signal application is a national digital Samsat application that can make it easier for the Indonesian people to make tax payments. The National Signal application, which will be held in Pekanbaru on August 25, 2021. Problems with the National Signal Samsat also often occur to some users of the National Signal application. The application requires a measurement of thelevel of end user satisfaction, so that it can find out the condition of application user satisfaction. This study has the aim of knowing user satisfaction using the EUCS method, this method is used because it is in accordance with the problems that existin the National Signal application users to make benchmarks on the dimensions that exist in the EUCS method. amount of 16%. While the other 4 variables have a high percentage of satisfaction with an average of 72-82%. And the results of the T test where the hypothesis on the accuracy variable section is rejected because there is no effect on users of the National Signal Application. Based on the overall results of the research, it can be seen that users of the National Signal application are satisfied withthe performance of the application with the highest score from the results of filling out the questionnaire from 222 samples which state that the National Signal Application is a complete information provider for paying the SAMSAT tax.

Corporate Tax Disclosure in Indonesia: Trends, Content, and Determinants Based on GRI Standard 207 Aulia, Sandra
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 31, No. 3
Publisher : UI Scholars Hub

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

This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" (207-4) had lower disclosure. The tax disclosure quality index had an average score of 8.529 out of 18, indicating room for improvement. Company size and leverage were significant determinants of tax disclosure, while profitability and company age were not. The study highlights the need for improved tax disclosure, especially in sectors with low adoption, and offers implications for regulators and companies. Future research should expand the scope and explore additional variables.

Masa Depan Profesi Akuntan Publik: Analisis Dampak Undang-Undang Nomor 4 Tahun 2023 Tentang Pengembangan dan Penguatan Sektor Keuangan (P2SK) Hambali, Ahmad; Sonjaya, Fajar Restu; Aulia, Sandra
Indonesian Journal of Auditing and Accounting Vol 1 No 2 (2024): Juli 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i2.76

Undang-Undang Nomor 4 Tahun 2023 Tentang Pengembangan dan Penguatan Sektor Keuangan (UU P2SK) telah mencoba mereformasi semua regulasi yang berkaitan dengan sektor jasa yang tumpang tindih dan memperkuat sektor keuangan melalui penambahan aturan yang belum ada pada regulasi lainnya. Salah satu fokusnya adalah pengembangan dan peningkatan kualitas profesi akuntan publik, yang merupakan profesi penunjang sektor jasa keuangan. Profesi akuntan publik sangat penting dalam sektor ini karena memberikan jaminan (assurance) terhadap kewajaran laporan keuangan entitas usaha. Jaminan ini merupakan bagian dari perlindungan terhadap para pemangku kepentingan seperti pemerintah, investor, konsumen, hingga masyarakat. Penelitian ini mengkaji tiga rumusan masalah tentang perubahan, dampak, dan konsekuensi dari UU P2SK terhadap profesi akuntan publik di Indonesia. Kami menggunakan pendekatan analisis konten dengan lima tahap analisis. Hasil penelitian menunjukkan bahwa UU P2SK secara keseluruhan telah menguatkan peran akuntan publik dan membuka peluang pasar baru bagi mereka. Meskipun demikian, masih banyak yang perlu dilakukan oleh profesi akuntan publik untuk terus meningkatkan kualitas dan kuantitasnya guna memenuhi mandat dari UU P2SK. Akhirnya, kami juga mencoba menawarkan beberapa rekomendasi baik untuk pemerintah maupun untuk asosiasi profesi akuntan publik.

Co-Authors A. Arywarti Ahmad Hambali, Ahmad Anggraeni, Birawani Dwi Aryanto Birawani Dwi Anggraeni Dewi Kartika Sari Edo Arribe, Edo F. Fitriany Mutiha, Arthaingan H Sonjaya, Fajar Restu Supriadi Supriadi Viska Anggraita Yulial Hikmah

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search