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All Journal Diponegoro Journal of Accounting Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Asia Pacific Fraud Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Sosial
Dwi Hayu Estrini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry 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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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)
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.
RASIO KEUANGAN DAN AUDIT REPORT LAG: PERAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI Najmuddin, Ahmad Bebin; Anggraini, Melisa; Estrini, Dwi Hayu; Tan, Michaela Purnama
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1564

Abstract

This study aims to examine the effect of financial ratios consisting of solvency (DER), profitability (ROA), and liquidity (CR) on audit report lag (AUDLAG), with institutional ownership serving as a moderating variable. The research data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over a specified observation period, using the Moderated Regression Analysis (MRA) method. The results reveal that solvency and liquidity have no significant effect on audit report lag, while profitability has a negative and significant effect, indicating that higher profitability is associated with a shorter audit completion time. The moderation test shows that institutional ownership does not moderate the relationship between solvency and profitability with audit report lag, but it strengthens the effect of liquidity in accelerating the audit completion process. These findings support agency theory, suggesting that institutional ownership plays an important role as an effective monitoring mechanism to enhance transparency and efficiency in financial reporting. This study contributes to the corporate governance literature by providing empirical evidence on the role of institutional ownership in accelerating the audit process and reducing audit report lag.
TATA KELOLA TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN AUDIT DELAY SEBAGAI MODERASI Suryono, Tjia, Febiana; Estrini, Dwi Hayu; Anggraini, Melisa
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.37122

Abstract

Financial statement fraud represents a critical issue that can damage stakeholder trust and reduce the overall quality of corporate financial information. This study aims to examine the influence of audit committees and managerial ownership on the potential for financial statement fraud, as well as to evaluate the moderating role of audit delay. A quantitative approach was employed using secondary data from 55 public companies across the ASEAN region (Indonesia, Malaysia, the Philippines, and Vietnam) during the period 2015 – 2023, resulting in 495 observations. The sample was selected using a purposive sampling method, while the analytical techniques applied were multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that audit committees have a significant negative effect on financial statement fraud, and managerial ownership also shows a significant negative influence. Furthermore, audit delay is proven to moderate the relationship between audit committees and financial statement fraud, as well as the relationship between managerial ownership and financial statement fraud. These results align with agency theory and the fraud triangle, emphasizing the importance of internal monitoring and timely audits in reducing opportunities for manipulation. Overall, all hypotheses in this study are supported. The study offers practical implications for companies, auditors, and regulators in enhancing the effectiveness of monitoring mechanisms to prevent financial statement fraud.
Digitalisasi Teaching Factory Akuntansi melalui Pelatihan Accurate pada MGMP Akuntansi se-Kota Semarang Najmuddin, Ahmad Bebin; Estrini, Dwi Hayu; Sulistyawati, Ayu Sarah; Widihardimas, Tarcisius Jassien
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.810

Abstract

Pelatihan penggunaan Accurate Accounting Software bagi Musyawarah Guru Mata Pelajaran (MGMP) Akuntansi se-Kota Semarang dilaksanakan sebagai upaya peningkatan kapasitas guru dalam mengembangkan teaching factory di Sekolah Menengah Kejuruan (SMK). Kegiatan ini dilatarbelakangi oleh kebutuhan peningkatan literasi digital akuntansi, terutama dalam menghadapi tuntutan industri 4.0 yang menuntut kompetensi teknologi dan keterampilan penerapan aplikasi akuntansi berbasis komputer. Pelatihan dilakukan melalui beberapa tahapan, yaitu survei kebutuhan, penyusunan modul, koordinasi teknis, dan pelatihan intensif yang mencakup pengenalan fitur Accurate, pembahasan modul transaksi, serta praktikum langsung melalui studi kasus. Sebanyak 32 peserta mengikuti pelatihan dan terlibat aktif dalam seluruh sesi. Hasil evaluasi menunjukkan bahwa lebih dari 68% peserta menilai kegiatan sangat relevan, sangat bermanfaat, serta sangat tepat sasaran. Peserta mampu mengoperasikan Accurate untuk menginput transaksi, menyusun laporan keuangan, serta memahami alur sistem secara terintegrasi. Temuan ini menunjukkan bahwa pelatihan berhasil meningkatkan kompetensi pedagogis dan teknologis guru MGMP Akuntansi, sekaligus memperkuat implementasi teaching factory di sekolah. Dengan demikian, pelatihan Accurate berkontribusi signifikan terhadap peningkatan kualitas pembelajaran akuntansi berbasis digital di SMK.
Co-Authors Ahmad Bebin Najmuddin ANGGRAINI, MELISA Ariella, Vanessa Elvina Ayu Sarah Sulistyawati Dewi, Cikal Sari Herry Laksito Purnamasari, Intan Devi Puspita Puji Rahayu, Puspita Puji Samantha, Pricillia Santoso, Tiara Rani Suryono, Tjia, Febiana Tan, Michaela Purnama Widihardimas, Tarcisius Jassien