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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Nusantara Medical Science Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat Riset Akuntansi (RISTANSI) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business GEMAH RIPAH: Jurnal Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance: Jurnal Ekonomi Amnesty: Jurnal Riset Perpajakan
Sari Andayani
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY Wirda Muhibbatul Lubabah; Sari Andayani
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2785

Abstract

This study aims to assess and empirically prove the independent variables of tax planning and deferred tax assets affecting the dependent variable of earnings management. This research employs a quantitative approach based on an associative design, formulating hypotheses and applying inferential statistical procedures to evaluate causal relationships, using purposive sampling involving a number of companies and observational data taken from annual audit reports. The analysis results indicate that tax planning has a significant influence on earnings management. Conversely, deferred tax assets do not show a significant effect. These findings suggest that the long-term orientation and limitations in the flexibility of deferred tax assets substantially reduce their effectiveness as instruments for short-term earnings manipulation.
Peran Sustainability report, Profitabilitas, Ukuran Perusahaan Pada Nilai Perusahaan: Sektor Infrastruktur, Transportasi dan Logistik Ahmad Wahyudi; Sari Andayani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3495

Abstract

The Indonesian capital market has experienced significant growth in recent years, playing a crucial role in supporting the national economy by serving as a platform for investment and capital raising. This study aims to examine the effects of sustainability reporting, profitability (Return on Assets/ROA), and firm size on firm value, measured by Tobin’s Q, among infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from sustainability reports and annual financial statements. The sample was selected through purposive sampling, resulting in 63 observations. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The findings reveal that sustainability reporting and profitability (ROA) have a significant positive effect on firm value, indicating that both non-financial and financial information serve as positive signals that enhance investor confidence and improve corporate prospects. In contrast, firm size has a significant negative effect on firm value, suggesting that larger firms may face greater operational complexity and higher risks, which can reduce investor valuation. Overall, these findings support signaling theory, emphasizing the importance of transparent financial and non-financial disclosures in enhancing firm value.
KEPATUHAN WAJIB PAJAK BADAN DALAM PELAPORAN SPT TAHUNAN PADA CORETAX: SYSTEMATIC LITERATURE REVIEW Irma Setyoningrum; Sari Andayani
ECONOMOS Vol 6 No 03 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i03.2946

Abstract

Implementasi Core Tax Administration System (Coretax) sejak awal 2025 mengubah secara mendasar mekanisme pelaporan SPT Tahunan wajib pajak badan di Indonesia. Artikel ini menyajikan Systematic Literature Review untuk mengidentifikasi dan mensintesis faktor-faktor yang memengaruhi kepatuhan wajib pajak badan dalam pelaporan SPT Tahunan pada Coretax, dengan menelaah tiga kelompok literatur: kualitas/kesiapan informasi keuangan, ketepatan waktu pelaporan, dan kepatuhan formal wajib pajak badan. Pencarian dilakukan melalui Google Scholar dan Garuda dengan rentang tahun 2018–2026, menghasilkan 10 artikel yang dianalisis menggunakan thematic synthesis. Hasil tinjauan menunjukkan bahwa kepatuhan wajib pajak badan dibentuk oleh interaksi antara kesiapan informasi keuangan internal, kualitas sistem elektronik, dan penerimaan teknologi, dan bahwa transisi ke Coretax tidak otomatis meningkatkan kepatuhan, melainkan dapat menimbulkan penurunan kepatuhan sementara pada periode awal sebelum manfaat sistem terealisasi penuh. Berdasarkan temuan ini, kepatuhan wajib pajak badan dapat dijaga melalui kesiapan data keuangan, pemahaman teknis sistem, perencanaan waktu pelaporan yang lebih awal, dan pemanfaatan dukungan teknis resmi dari otoritas pajak.
OPTIMALISASI PENGELOLAAN FAKTUR PAJAK ELEKTRONIK DALAM MENDUKUNG EFEKTIVITAS ADMINISTRASI PPN: SYSTEMATIC LITERATURE REVIEW Mey Zaroh Rahma Cahyani; Sari Andayani
ECONOMOS Vol 6 No 03 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i03.2947

Abstract

Penerapan Faktur Pajak Elektronik (e-Faktur) menjadi salah satu upaya untuk mempercepat transformasi administrasi Pajak Pertambahan Nilai (PPN) menuju sistem yang berbasis digital di Indonesia. Penelitian ini bertujuan mengintegrasikan berbagai hasil penelitian terdahulu mengenai implementasi pengelolaan e-Faktur, efektivitas administrasi PPN, serta faktor-faktor yang mendukung maupun menghambat optimalisasinya. Penelitian ini menerapkan metode Systematic Literature Review (SLR) dengan berpedoman pada PRISMA 2020 sebagai acuan dalam menyeleksi dan menganalisis 13 artikel yang dipublikasikan pada jurnal terindeks selama periode 2021–2025. Hasil sintesis menunjukkan bahwa penerapan e-Faktur berkontribusi terhadap peningkatan kepatuhan PKP, efisiensi administrasi perpajakan, serta pengurangan praktik penggunaan faktur pajak fiktif. Meskipun demikian, berbagai kendala teknis dan rendahnya literasi digital masih menjadi tantangan dalam implementasinya. Oleh karena itu, optimalisasi e-Faktur memerlukan dukungan berupa peningkatan kualitas sistem, pelaksanaan sosialisasi secara berkesinambungan, serta penyempurnaan regulasi. Temuan penelitian ini diharapkan dapat menjadi masukan bagi DJP dalam menyusun kebijakan digitalisasi perpajakan yang lebih adaptif dan inklusif.
Accounting Students Perceptions on Factors Affecting Career Choices: (Study at STIE Perbanas Surabaya) Sari Andayani; Donny Dwi Cahyadi; Diah Suryaningrum
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.63

Abstract

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Endah Susilowati; Aidha Kurnia Wardhani Fadilah; Sofie Yunida Putri; Sari Andayani; Nanda Wahyu Indah Kirana
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Faktor Penentu Keberlanjutan Usaha UMKM: Adopsi Fintech dan Manajemen Keuangan Devi Fridayanti; Sari Andayani
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.574

Abstract

Usaha Mikro, Kecil, dan Menengah memiliki peranan penting dalam pertumbuhan ekonomi. Namun, mereka masih menghadapi berbagai tantangan seperti lemahnya adopsi fintech dan manajemen keuangan yang belum optimal. Penelitian ini bertujuan untuk menganalisis pengaruh adopsi financial technology dan manajemen keuangan terhadap keberlanjutan usaha UMKM di Kota Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel 100 responden. Metode pengumpulan data menggunakan teknik non-probability sampling melalui penyebaran kuesioner. Teknik analisis data menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa adopsi fintech dan manajemen keuangan berpengaruh signifikan terhadap keberlanjutan usaha. Pemanfaatan fintech terbukti meningkatkan efisiensi operasional pelaku usaha, sementara manajemen keuangan yang baik melalui perencanaan terstruktur memperkuat pengendalian internal bisnis. Dengan demikian kelangsungan usaha di era digital ditentukan oleh perpaduan kemampuan antara adaptasi teknologi dan manajemen keuangan yang memadai.
EDUKASI PENGELOLAAN KEUANGAN USAHA UNTUK MENINGKATKAN PROFITABILITAS Mohamad Yusuf Golam; Abdul Wahab; Fauziah F. Farawowan; Endah Susilowati; Sari Andayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.61760

Abstract

Pengelolaan keuangan yang baik merupakan salah satu faktor penting dalam meningkatkan profitabilitas dan keberlanjutan usaha, khususnya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, masih banyak pelaku UMKM yang menghadapi permasalahan dalam pencatatan transaksi, penyusunan laporan keuangan, serta pemisahan keuangan pribadi dan keuangan usaha. Kondisi tersebut menyebabkan pelaku usaha mengalami kesulitan dalam mengetahui kondisi keuangan secara akurat dan mengambil keputusan bisnis yang tepat. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam mengelola keuangan usaha melalui edukasi, pelatihan, dan pendampingan. Metode pelaksanaan menggunakan pendekatan edukasi partisipatif yang meliputi penyampaian materi, diskusi interaktif, praktik penyusunan pembukuan sederhana, serta pendampingan penerapan pengelolaan keuangan usaha. Evaluasi kegiatan dilakukan melalui pre-test dan post-test serta observasi terhadap kemampuan peserta dalam menyusun pencatatan keuangan. Kegiatan diikuti oleh 30 pelaku UMKM dari berbagai jenis usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dengan rata-rata peningkatan sebesar 48,3%. Peserta telah mampu memisahkan keuangan pribadi dan usaha, menyusun buku kas harian, membuat laporan laba rugi sederhana, serta memahami pentingnya pengelolaan arus kas dalam mendukung pengambilan keputusan usaha. Antusiasme peserta selama pelatihan juga menunjukkan bahwa materi yang diberikan sesuai dengan kebutuhan pelaku UMKM. Kegiatan pengabdian ini memberikan dampak positif terhadap peningkatan literasi keuangan dan keterampilan pengelolaan keuangan usaha. Penerapan pembukuan sederhana diharapkan mampu meningkatkan efisiensi pengelolaan usaha, mengoptimalkan profitabilitas, serta memperkuat keberlanjutan UMKM. Oleh karena itu, program edukasi dan pendampingan pengelolaan keuangan perlu dilaksanakan secara berkelanjutan agar pelaku UMKM mampu menerapkan pengelolaan keuangan yang lebih profesional dan adaptif terhadap perkembangan usaha.
The Impact of Capital Expenditure and Dependency Level on Regional Financial Performance Muhammad Khoirul Amar; Sari Andayani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.12351

Abstract

The paradigm of fiscal decentralization requires local governments to secure fiscal sovereignty by optimizing local revenues. However, empirical data shows that the financial independence ratio across 35 regencies and cities in Central Java Province during the 2024-2025 fiscal period remains heavily reliant on central subsidies. This study aimed to examine and analyze the empirical effect of capital expenditure and the level of dependency on regional financial performance. Employing a quantitative causal-associative design, saturation sampling was utilized to generate 70 balanced panel observations. Grounded in Stewardship Theory, this research evaluates how structural economic behaviors influence fiscal self-sufficiency. The Double-Log panel data regression, using the selected Random Effect Model (REM), demonstrated that capital expenditure has a positive but non-significant effect on regional financial performance. This is attributed to the long-term gestation period required for public infrastructure to stimulate the local economy. Conversely, the level of dependency exerted a highly significant negative impact, empirically confirming that massive central government transfers trigger a paralyzing flypaper effect, ultimately destroying local administrative incentives to optimize original revenues. These findings imply that escaping the flypaper trap demands a profound commitment from local leaders to digitally reform sub-national tax administration and drastically reduce reliance on external transfers.
Teori Sinyal Dalam Anomali Window Dressing 2022 Dan Penurunan Risiko Kredit Macet Pada Subsektor Perbankan: Studi Kasus Isu Resesi 2023 Isnin Yulia Alfiani Rochman; Sari Andayani
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.334

Abstract

This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.
Co-Authors Abdul Wahab Adelia, Dian Nuningrum Afif, Hilmi Wildan Ahmad Wahyudi Aidha Kurnia Wardhani Fadilah Ailsa Belinda Leilani Aprillia, Natasya Putri Ardika Yuantoro Arie Kusuma Dewa Astri Sari, dan Tatar Rany Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Brian Bayu Ramadhan Chintya Devi Nurlaili Condro Widodo, S.E., M.S.A Dana Puspitasari Daniel Efrian Kristianto Devi Fridayanti Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Diah Hari Suryaningrum Diah Suryaningrum Donny Dwi Cahyadi Dzulfiadevi, Alifa Endah Susilowati Farhan Rizqullah, Muhammad Fauziah F. Farawowan Firzano Triardanaputra Silalahi Fiyona Novelia Kacaribu Gading Tio Yuniar Hartono Putra, Galih Abisatya Henoch Setyo Purnomo Irma Setyoningrum Isnin Yulia Alfiani Rochman Kartika Budiharto Khansa Hasna Nur Khairunnisa Khofifah Amalia Sekar Putri Madaharsa, Abhyasa Sulthan Mey Zaroh Rahma Cahyani Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Mohamad Yusuf Golam Muhamad Adyatma Olga Muhammad Khoirul Amar Muhammad Nurkholis Adji Pradana Nanda Wahyu Indah Kirana Nida Fadhila Nuril Ade Pramudita Nurjannah, Eka Fitri Nursafitri, Riski Eka Pramesty, Meilinda Putri Aprilia Putri, Diana Rizki Cahyani Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Riska Alfiana Riski Eka Nursafitri Rista, Raharka Prismadifa Rizki Amalia Juwandinata Safalas, Malta Dirga Salsabilla Narita Kusnadi Sofie Yunida Putri Sonia Agustin St. Rohmawatik Syarifah Nurul Yanti Rizki Syahab Assegaf Tantri Rahmadya Lolita Wahyu Aldi Setiawan Wibowo, Andrea Safina Wirda Muhibbatul Lubabah Wulandari Hidayanti Yuniar, Gading Tio Yunita, Asmiasih Zakharia Vito Trinova