Article Per Year (5 Year)
p-Index From 2021 - 2026
1.573
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Publika Abdimisi EkoPreneur AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Innovative and Creativity Journal of Literature Review
Wahyu Nurul Hidayati
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN Wahyu Nurul Hidayati; Aris Sanulika; Endang Ruhiyat; Holiawati Holiawati; Hari Stiawan
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3785

Abstract

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship
Pengaruh Tax Minimization, Tunneling Incentive Terhadap Transfer Pricing Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wahyu Nurul Hidayati; Nabila Alfi Sylvatica; Aris Sanulika
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12315

Abstract

This study aims to find out the influence of tax minimization and tunnelling incentives on transfer pricing with the size of the company as a moderation variable. Independent variables used are tax minimization and tunnelling incentive, while dependent variables used are transfer pricing and for moderation, variables are the size of the company. The sample of this study was a Food and Beverage Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange that presented its financial statements from 2015 to 2019 with the number of samples in this study as many as 10 companies. The method of determining samples in this study uses purposive sampling, while the data processing method in this study uses a statistical package for the social science (SPSS) version 25. The results of this study showed that the variable tax minimization has no effect on transfer pricing, tunnelling incentive variable has an influence on transfer pricing, then the tax minimization variable with the moderation of company size strengthens the effect on transfer pricing and the tunnelling incentive variable with moderating company size weakens the effect on transfer pricing. Keywords: Tax Minimization; Tunneling Incentive; and Company Size; Transfer pricing.
Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating Aris Sanulika; Wahyu Nurul Hidayati
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.v9i1.4399

Abstract

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Imar Halimah; Wahyu Nurul Hidayati
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
Pengaruh Struktur Modal, Kebijakan Dividen dan Keputusan Investasi Terhadap Harga Saham (Studi Empiris Perusahaan Sektor Infrastruktur Periode 2019-2023) Riski Hardiansyah Zain; Wahyu Nurul Hidayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3075

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur modal, kebijakan dividen, dan keputusan investasi terhadap harga saham perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dipilih secara purposive sampling berdasarkan kriteria yang telah ditentukan selama lima tahun pengamatan. Analisis regresi linier berganda dilakukan dengan menggunakan perangkat lunak EViews 12. Hasil uji-F menunjukkan bahwa struktur modal, kebijakan dividen, dan keputusan investasi secara simultan berpengaruh signifikan terhadap harga saham. Sementara itu, hasil uji-t menunjukkan bahwa hanya Keputusan investasi yang berpengaruh signifikan terhadap harga saham,struktur modal dan kebijakan dividen dan tidak berpengaruh signifikan. emuan ini menggambarkan adanya pengaruh keputusan investasi sebagai faktor utama dalam menentukan pergerakan harga saham di sektor infrastruktur, sehingga indikator seperti Price Earning Ratio (PER) dapat menjadi acuan penting bagi investor dalam mengambil keputusan investasi di sektor tersebut.
Mengurai Audit Report Lag: Apakah Financial Distress Mengubah Peran Komite Audit, Audit tenure, dan Reputasi Auditor? Aris Sanulika; Wahyu Nurul Hidayati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8249

Abstract

This study aims to examine the effects of the audit committee, audit tenure, and auditor reputation on Audit Report Lag, as well as to investigate the moderating role of financial distress in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using secondary data obtained from the companies' annual reports and financial statements. The research sample was selected through a purposive sampling technique, resulting in 58 companies with a total of 290 firm-year observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings reveal that audit tenure has a negative effect on Audit Report Lag, whereas financial distress has a positive effect on Audit Report Lag. In contrast, the audit committee and auditor reputation do not have a significant effect on Audit Report Lag. Furthermore, the moderating analysis indicates that financial distress does not moderate the relationships between the audit committee, audit tenure, and auditor reputation and Audit Report Lag. These findings suggest that the experience accumulated through longer audit tenure contributes to greater audit efficiency, thereby reducing the time required to complete the audit process. Conversely, companies experiencing financial distress tend to require a longer audit completion period. Therefore, maintaining financial stability and enhancing the effectiveness of the audit process are essential for ensuring the timely issuance of audited financial statements.
Pengaruh Tunneling Incentive dan Mekanisme Bonus terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi Rahilah Putri Zamri; Wahyu Nurul Hidayati
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13676

Abstract

Transfer pricing merupakan salah satu kebijakan perusahaan yang dapat digunakan dalam transaksi dengan pihak yang memiliki hubungan istimewa dan berpotensi berkaitan dengan upaya efisiensi beban pajak. Dalam praktiknya, keputusan transfer pricing dapat dipengaruhi oleh kepemilikan pengendali melalui tunneling incentive serta kepentingan manajemen dalam memperoleh kompensasi melalui mekanisme bonus. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tunneling incentive dan mekanisme bonus terhadap transfer pricing dengan tax minimization sebagai variabel moderasi pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel ditentukan menggunakan teknik Purposive Sampling dan diperoleh 20 perusahaan dengan total 100 observasi. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan EViews 12. Hasil penelitian menunjukkan bahwa secara simultan tunneling incentive dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Secara parsial, tunneling incentive berpengaruh positif dan signifikan terhadap transfer pricing, sedangkan mekanisme bonus tidak berpengaruh signifikan terhadap transfer pricing. Hasil pengujian moderasi menunjukkan bahwa tax minimization tidak mampu memoderasi pengaruh tunneling incentive maupun mekanisme bonus terhadap transfer pricing. Dengan demikian, keputusan transfer pricing lebih menunjukkan peran kepemilikan pengendali, sedangkan tax minimization belum mampu memperkuat hubungan antara variabel independen dengan transfer pricing.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Putri Ariska; Wahyu Nurul Hidayati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2314

Abstract

This study aims to provide empirical evidence regarding the effect of Tax Planning, Deferred Tax Expense, and Company Growth on Firm Value. This study employs an associative quantitative approach using secondary data obtained from the annual reports of each company. The population of this study consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2020–2024. Sampling was conducted using the purposive sampling method, resulting in 34 companies with an observation period of 5 years. The data analysis technique used is panel data regression analysis with the assistance of EViews 12. The F-test results indicate that simultaneously, tax planning, deferred tax expense, and company growth have a significant effect on firm value. Meanwhile, the t-test results indicate that partially, tax planning has a significant effect on firm value, whereas deferred tax expense and company growth partially have no significant effect on firm value.
Pengaruh Kepemilikan Institusional, Capital Intensity dan Inventory Intensity Terhadap Agresivitas Pajak Popi Meilini; Wahyu Nurul Hidayati
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol. 4 No. 2 (2026): Agustus 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v4i2.9078

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikian institusional, capital intensity, dan inventory intensity terhadap agresivitas pajak pada perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 10 perusahaan dengan total 50 data observasi. Metode analisis data yang digunakan adalah regresi data panel dengan bantuan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan institusional berpengaruh signifikan terhadap agresivitas pajak, capital intensity tidak berpengaruh signifikan terhadap agresivitas pajak, dan inventory intensity berpengaruh signifikan terhadap agresivitas pajak. Secara simultan, kepemilikan institusional, capital intensity dan inventory intensity berpengaruh terhadap agresivitas pajak.
Pengaruh Literasi Pajak, Modernisasi Sistem Administrasi Perpajakan dan Tingkat Pendapatan terhadap Kepatuhan Wajib Pajak Orang Pribadi Siti Nur Fadillah; Wahyu Nurul Hidayati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13581

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi pajak, modernisasi sistem administrasi perpajakan, dan tingkat pendapatan terhadap kepatuhan wajib pajak orang pribadi pada mahasiswa Universitas Pamulang. Kepatuhan wajib pajak merupakan faktor penting dalam optimalisasi penerimaan negara dari sektor pajak, sehingga pemahaman mahasiswa sebagai calon wajib pajak menjadi hal yang perlu dikaji lebih lanjut. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Populasi dalam penelitian ini adalah mahasiswa aktif Program Studi S1 Akuntansi Universitas Pamulang Reguler C Sabtu Semester 8 Konsentrasi Perpajakan Tahun Akademik 2025/2026. Penentuan jumlah sampel dilakukan menggunakan rumus Slovin sehingga diperoleh sebanyak 165 responden sebagai sampel penelitian. Variabel independen dalam penelitian ini terdiri dari literasi pajak (X1), modernisasi sistem administrasi perpajakan (X2), dan tingkat pendapatan (X3), sedangkan variabel dependen adalah kepatuhan wajib pajak orang pribadi (Y). Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan program SPSS versi 27. Hasil penelitian menunjukkan bahwa secara parsial literasi pajak, modernisasi sistem administrasi perpajakan, dan tingkat pendapatan masing-masing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Selanjutnya, hasil uji simultan (uji F) menunjukkan bahwa literasi pajak, modernisasi sistem administrasi perpajakan, dan tingkat pendapatan secara bersama-sama berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi mahasiswa Universitas Pamulang. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi peningkatan pemahaman perpajakan mahasiswa.
Co-Authors Aris Sanulika Halimah, Imar Hari Stiawan Holiawati Muhamad Rifqi Nabila Alfi Sylvatica Popi Meilini Putri Ariska Rahilah Putri Zamri Riski Hardiansyah Zain Ruhiyat, Endang Siti Nur Fadillah