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All Journal Diponegoro Journal of Accounting Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi Asia Pacific Fraud Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Sosial
Dwi Hayu Estrini
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2011) Estrini, Dwi Hayu; Laksito, Herry
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.277 KB)

Abstract

The purpose of this research is to examine the impact of profitability, company size, auditors gender, and reputation of accountant firms influence simultaneously toward audit delay in manufacturing company that listed on the Indonesia Stock Exchange from 2009 to 2011.Data that used in this research is financial statements from each company, publized through website www.idx.co.id. This study used purposive sampling methods. The data which have already collected are processed with classic assumption test before hypothesis test. The results of this study show that of profitability, auditors gender and reputation of accountant firms significant effect toward audit delay, Whereas, company size do not influence time of audit delay. 
Determinan Praktik Penghindaran Pajak Santoso, Tiara Rani; Estrini, Dwi Hayu; Ariella, Vanessa Elvina
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.18.021

Abstract

The aim of this research is to prove the effect of sales growth, accounting conservatism and corporate risk on tax avoidance. CETR used in this research to count tax avoidance. This research uses quantitative research method secondary data in the form of financial statment of Food and Beverage Sub-sector listed in Indonesia Stock Exchange (IDX) from 2017-2021 period. Number of the sample used in this reseach is 80 samples obtained by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis using SPSS 26 version. The result of this research shows that sales growth has negative effect on tax avoidance. Accounting conservatism and corporate risk have no effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Penghindaran Pajak : (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Dewi, Cikal Sari; Estrini, Dwi Hayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2150

Abstract

This study aims to test the influence of company size, leverage and profitability on tax avoidance in banking companies listed on the Indonesian stock exchange in 2019-2022. This research is a quantitative research. The sampling technique uses purposive sampling. Based on a sample that meets the criteria of 117 for 4 years of observation. Then data analysis uses Microsoft Excel and SPSS 26 software. Based on research, company size and leverage have no significant effect on tax avoidance. While the profitability factor has a significant effect on tax avoidance.
Pengaruh Penghindaran Pajak (Tax Avoidance) Dan Transparansi Terhadap Nilai Perusahaan: (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Purnamasari, Intan Devi; Estrini, Dwi Hayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2408

Abstract

Charges are one wellspring of government pay. Information from the State Income and Consumption Financial plan (APBN) report acquired from the Service of Money shows that practically 75% of the complete State pay is gotten from charge assortments. The spending plan got from charges is directed to back foundation and offices utilized by the Indonesian public. State income comes from two variables. The primary element is interior variables, one of which is income acquired from inside the nation and the subsequent component is outside factors, in particular by bringing about obligation abroad. In any case, the higher the country's reliance on unfamiliar obligation could create issues from here on out. Since that will create issues from here on out. Hence, charge income is a significant element for a nation's income. The populace in this examination is fabricating organizations recorded on the Indonesian Stock Trade for the 2020-2022 period. The example in this examination was 56 organizations. The testing procedure in this examination is purposive inspecting. The investigation instrument utilized is Various Direct Relapse The exploration results show that charge evasion doesn't affect organization worth and straightforwardness on organization esteem Keywords: Charge Evasion, Organization Esteem, Straightforwardness.
Pendampingan Pembukuan Keuangan Harian Sederhana Bagi Pelaku UMKM Nasi Merah Bu Retno Kelurahan Bugangan Kota Semarang Santoso, Tiara Rani; Estrini, Dwi Hayu; Anggraini, Melisa
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/fhwktq19

Abstract

UMKM memainkan peranan penting dalam perekonomian negara. Pelaku UMKM memiliki potensi besar dalam mengembangkan usahanya. Terutama dari jenis usaha makanan sehat. Pelaku UMKM tidak terlepas dari masalah terkait pengelolaan keuangan mereka. Umumnya pelaku UMKM tidak semua memiliki pengetahuan pengelolaan keuangan yang baik. Dengan pendampingan pembukuan keuangan sederhana pada UMKM Nasi Merah diharapkan pelaku UMKM tersebut dapat melakukan pengelolaan keuangan dengan baik. Metode penyelesaian masalah dilakukan dengan pendampingan intensif dan komunikasi formal-informal. Waktu pelaksanaan pendampingan adalah selama tiga bulan. Hasil yang diperoleh adalah pelaku UMKM Nasi Merah menjadi bisa mengatur alokasi pendapatan harian yang digunakan untuk membeli bahan baku dan memisahkan transaksi pribadi dengan transaksi bisnis.
Pendampingan Pelaporan Keuangan Melalui Platform Digital pada UMKM Binaan “Nasi Merah Bu Retno” Sulistyawati, Ayu Sarah; Anggraini, Melisa; Estrini, Dwi Hayu; Najmuddin, Ahmad Bebin; Santoso, Tiara Rani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5980

Abstract

Penyusunan laporan keuangan merupakan tantangan yang harus dihadapi pelaku UMKM “Nasi Merah bu Retno Semarang”. Hal ini dikarenakan keterbatasan terkait pengetahuan akuntansi digital. Tujuan dilakukan pendampingan pengabdian masyarakat bagi UMKM sebagai upaya memberikan kemajuan pada pengembangan bisnisnya dan mampu bersaing dengan UMKM lainnya, sehingga melalui pembinaan penggunaan teknologi digital, mampu menghasilkan laporan keuangan yang relevan, efektif dan efisien. Metode pendampingan yang dilakukan adalah melalui observasi, sosialisasi dan praktik langsung dalam bentuk pelatihan penggunaan aplikasi Buku Warung mulai dari pencatatan transaksi harian hingga pembuatan laporan keuangan yang lebih terstruktur. Hasil dari pendampingan ini menunjukkan mitra UMKM Nasi Merah Bu Retno yang terletak kelurahan Bugangan, Semarang Timur berhasil memberikan dampak positif terhadap pengelolaan keuangan usaha tersebut. Menggunakan aplikasi digital, proses pencatatan transaksi menjadi lebih terstruktur, efisien, dan dapat dilakukan secara real-time, sehingga memungkinkan pemilik usaha untuk memantau kondisi keuangan dengan lebih akurat dan up-to-date
The Role of Organizational Governance and Environmental Social Performance on Fraud Tendency Anggraini, Melisa; Estrini, Dwi Hayu; Rahayu, Puspita Puji
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.360

Abstract

This study aims to analyze the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The sample of this research consists of 121 companies from the Asia Pacific Emerging Market and listed on Bloomberg’s database from 2016 to 2022. The multiple regression analysis is conducted to examine the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The findings of this study showed that independent boards of commissioners and managerial ownership don’t affect fraud, but social-environmental performance does. This study contributes to the existing literature by providing evidence on the global market and how the elements of corporate governance and social environmental performance can affect fraud. This study also supports the stakeholder theory, which proposes that when a company makes social environmental performance a strategic orientation of the company, then fraud can be minimized because the company is not just responsible for itself but also for the other stakeholders.
Penguatan Literasi Keuangan Gen Z Di SMK Swadaya Semarang Najmuddin, Ahmad Bebin; Santoso, Tiara Rani; Anggraini, Melisa; Sulistyawati, Ayu Sarah; Estrini, Dwi Hayu
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.5446

Abstract

Literasi keuangan merupakan kemampuan individu memahami dan mengelola aspek keuangan pribadi secara efektif yang meliputi perencanaan anggaran, menabung berinvestasi serta memahami risiko dan utang. Penelitian ini memiliki tujuan untuk mengedukasi siswa mengenai pentingnya literasi keuangan yang dapat berguna bagi masa depan Pelaksanaan kegiatan dilakukan di SMK Swadaya Semarang yang melibatkan guru dan siswa sejumlah 45 peserta. Hasil riset yang diperoleh literasi keuangan di SMK Swadaya masih ditahap less literate. Adanya pemberian materi literasi keuangan dapat meningkatkan ke tahap sufficient literate. Literasi keuangan bersifat sufficient literate akan membuat karakter yang baik bagi siswa dalam membuat keputusan mengelola keuangannya, selain itu juga dapat mengurangi risiko utang yang tidak terkontrol atau investasi yang berisiko sangat tinggi. Peningkatan literasi keuangan siswa dapat memberikan dampak positif dalam pengambilan keputusan keuangan yang bijak, mencegah perilaku konsumtif, dan mempersiapkan siswa menghadapi tantangan ekonomi di masa depan.
PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Samantha, Pricillia; Estrini, Dwi Hayu
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17524

Abstract

This research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study are insurance sector companies that are listed and include financial reports and audit fees on the IDX for 2018-2022. The data used is secondary data from annual reports and audit reports obtained from the BEI website (www.idx.co.id). The data analysis method uses descriptive statistical techniques and classical assumption tests. The research results prove that the audit fee variable has an effect on audit quality and auditor rotation has no effect on audit quality. Meanwhile, the audit committee is able to moderate all independent variables.
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Penghindaran Pajak : (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Dewi, Cikal Sari; Estrini, Dwi Hayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2150

Abstract

This study aims to test the influence of company size, leverage and profitability on tax avoidance in banking companies listed on the Indonesian stock exchange in 2019-2022. This research is a quantitative research. The sampling technique uses purposive sampling. Based on a sample that meets the criteria of 117 for 4 years of observation. Then data analysis uses Microsoft Excel and SPSS 26 software. Based on research, company size and leverage have no significant effect on tax avoidance. While the profitability factor has a significant effect on tax avoidance.
Co-Authors Ahmad Bebin Najmuddin ANGGRAINI, MELISA Ariella, Vanessa Elvina Dewi, Cikal Sari Herry Laksito Purnamasari, Intan Devi Puspita Puji Rahayu, Puspita Puji Samantha, Pricillia Santoso, Tiara Rani Sulistyawati, Ayu Sarah