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All Journal Jurnal Akuntansi Aktual EKONOMIS : Journal of Economics and Business AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen Madani: Multidisciplinary Scientific Journal Akurasi
Elia Rossa
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Overconfidence Manajer Dan Capital Intensity Terhadap Penghindaran Pajak Yang Dimoderasi Oleh Kualitas Audit Elia Rossa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p1-19

Abstract

This study aims to examine the moderating role of audit quality on the effect of manager overconfidence and capital intensity on tax avoidance. The sample samples selected using the purposive sampling method consist of Indonesia public manufacturing companies for the periode 2015-2019. It employs SEM-PLS to test the hypotheses. The results show that manager overconfidence has a negative and significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. Audit quality does not moderate the effect of manager overconfidence and capital intensity on tax avoidance. The study confirms that managers overconfidence reduces tax avoidance practices
Good Corporate Governance Menghasilkan Laporan Keuangan Berkualitas dan Pengaruhnya Terhadap Kinerja Keuangan Arna Suryani; Elia Rossa
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.935 KB) | DOI: 10.33087/ekonomis.v4i1.130

Abstract

This research aims at finding out and analyzing how good corporate governance produces financial statement which has a certain quality that affects the company's financial performance. The population of this research is a sub-sector of the property listed on the Indonesia Stock Exchange period of 2014-2018, with the selection of samples based on the selected purposive sampling of 16 companies. The data was analyzed by using multiple linear regression by conducting classical assumption tests and hypothesis tests. The results of the research show that good corporate governance measured with the commissioner, foreign ownership and audit committees are simultaneously and significantly affect the financial performance measured by return on asset. Partially the Board of Commissioners have a significant effect on financial performance with a substantial of 1.299. Foreign ownership and audit committees have no significant effect on the financial performance in which the value of sig is > 0.05. The value of coefficient of determination of R2 amounted to 72.9% showed that Return On Asset variation can be explained by the variation of Board of Commissioners, foreign ownership and audit committee and the remain is 27.1% which is explained by other factors that do not exist in this research. The results of this research proved that the most dominant variable which has significant effect to the financial performance is the Board of Commissioners. This should be a consideration for the company in the election or designation of the Board of Commissioners to improve implementation of good corporate governance principles in order to improve the company's financial performance.
EMPLOYEE PERFORMANCE AFFECTED BY WORK ROTATION AND TRAINING Bintang Narpati; Difa Mulki Sabila; Wastam Wahyu Hidayat; Rorim Panday; Elia Rossa
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 1 (2022): Vol 18 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i1.1086

Abstract

This study aims to determine simultaneously and partially the independent variables, namely the Job Rotation and Training to dependent variable, namely employee performance. This research was conducted at PT Bank Syariah Indonesia, Area Bekasi. In this study using a quantitative approach and data analysis used, namely the classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis using the SPSS version 23 application. The population in this study were all employees of PT Bank Syariah Indonesia, Area Bekasi in the finishing section as many as 100 people. Trough testing the coefficient of determination obtained a value of 0,620 it means 62,0%. Variable of Employee Perfomance can be explained by variables Job Rotation and Training while the remaining 38,0% can be explained by other variables not examined in this study. Partially the job rotation variable has a significant influence on employee performance with t-count > t table partially the results of the Training variable have a significant effect on employee performance with t-value > t-table. Meanwhile, based on the simultaneous test results obtained from this study on the Job Rotation and Training variables, the results of the calculated F value > F table.
PELATIHAN DESAIN SAMPUL DENGAN MS.WORD : MEMBUAT TUGAS SEKOLAH SISWA YATIM MARGA MULYA BEKASI LEBIH MENARIK DI PANDEMI COVID-19 Budi Indrawati; Elia Rossa; Tyna Yunita; Tutiek Yoganingsih
Abdimas Galuh Vol 3, No 2 (2021): September 2021
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v3i2.6144

Abstract

Pada masa pandemi, kegiatan belajar mengajar otomatis menggunakan pembelajaran jarak jauh online, sehingga latihan dan tugas-tugas siswa semua melalui cara online, dan sebagian guru memberi tugas sekolah. Agar tetap memberikan semangat belajar pada masa pandemi covid-19 dan menambah nilai yang lebih baik pada tugas-tugas sekolah, maka pada cover tugas sekolah diberikan desain yang menarik. Kegiatan pengabdian kepada masyarakat ini diperuntukan bagi siswa Sahabat Yatim Marga Mulya Bekasi Utara. Tujuan kegiatan ini adalah memberikan pengetahuan dan ketrampilan pada masa pandemi covid-19, yaitu  mendesain cover makalah, atau klipping menggunakan Microsoft Word, menambah wawasan di bidang teknologi informatika bahwa dengan Word dapat mendesain cover makalah, buku dan lainnya, dapat dijadikan hobby yang positif, memberikan ketrampilan yang bermanfaat untuk bekal dalam lapangan kerja nantinya, dapat pula dikembangkan menjadi suatu kegiatan usaha pada bidang percetakan, fotocopy, rental komputer dan sebagainya. Bahan peralatan yang digunakan laptop, infokus, modul, note book, bolpen. Metode yang digunakan  adalah metode praktek langsung oleh siswa. Hasil dari kegiatan ini adalah peserta dapat menggunakan Word untuk membuat desain cover makalah, buku dan tugas sekolah dengan baik.  Hasil penilaian peserta terhadap materi, instruktur, penyelenggaraan dan fasilitas pendukung, diperoleh nilai bobot semua di atas 81%. Artinya berada pada interpretasi bahwa peserta menunjukkan reaksi positif yang tinggi. Kesimpulan bahwa peserta puas terhadap pelatihan menggunakan Word untuk desain cover. Saran perlu pelatihan komputer excel dan kerajinan tangan lainnya.
PENGUATAN ENTREPRENEUR UMKM MELALUI PELATIHAN SISTEM INFORMASI PENCATATAN KEUANGAN BERBASIS ANDROID PADA KOPERASI JASA KOMUNITAS ENTREPRENEUR KELURAHAN PERWIRA BEKASI UTARA Budi Indrawati; Elia Rossa; Supriyanto Supriyanto
Abdimas Galuh Vol 3, No 1 (2021): Maret 2021
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v3i1.5133

Abstract

Anggota Koperasi Entrepreneur Kelurahan Perwira Bekasi Utara sebagai mitra kegiatan pengabdian kepada masyarakat  adalah para entreprenur UMKM, terdiri atas usaha kuliner, maupun pedagang barang jadi. Salah satu permasalahan mitra anggota koperasi entrepreneur yang menjadi prioritas untuk didampingi adalah masalah pencatatan keuangan dan pembuatan laporan keuangan. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memperkuat dari sisi pencatatan keuangan usaha mitra, agar pencatatan keuangan usaha mitra anggota koperasi entrepreneur menjadi lebih mudah, efektif dan efisien dan akan mendukung perkembangan usaha mitra ke depan nantinya. Metode kegiatan dengan metode penyuluhan dan metode pelatihan praktek penggunaan pencatatan keuangan dan pembuatan laporan keuangan dengan menggunakan sistem informasi pencatatan keuangan aplikasi berbasis android SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan) dari Bank Indonesia. Peralatan yang digunakan adalah menggunakan ponsel masing-masing peserta. Hasil dari kegiatan ini adalah anggota koperasi yaitu para entrepreneur, paham dan mampu menggunakan aplikasi SIAPIK, dilihat dari hasil evaluasi bahwa peserta puas. Kesimpulan bahwa peserta paham dan mampu menggunakan aplikasi SIAPIK. Saran perlu pelatihan di bidang pemasaran, kualitas produk, jasa dan kualitas layanan.
Fenomena Kekuatan Laba di Masa Covid-19: Suatu Pengujian Keputusan Pembiayaan Utang dan Tindakan Penghindaran Pajak Elia Rossa
Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.993 KB) | DOI: 10.35912/sakman.v1i2.729

Abstract

Purpose: This study aims to determine the effect of debt financing decisions and tax avoidance actions on earnings power during the COVID-19 period. Method: The sample of this study uses the property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample determination uses the purposive sampling method, so that this study obtains a final sample of 33 issuers. The analytical tool used to test the hypothesis is eviews version 11. Results: This study finds that debt financing decisions and tax avoidance have a negative and significant effect on earnings power during the COVID-19 period. Limitations: This study found that debt financing decisions and tax avoidance measures can only affect profit strength during the Covid-19 period by 14,07%. This condition shows that there are other variables that can affect the phenomenon of earnings power during the Covid-19 period, but are not included in this study. In addition, this study is limited to using a final sample of 33 companies out of a total of 77 companies in the property and real estate sub-sector due to the large number of issuers who suffered losses during the COVID-19 period. Contribution: to companies belonging to the property and real estate sub-sector as a form of evaluation of low earning power that can be influenced by debt financing decisions and tax avoidance actions. In addition, this study can also be used as a reference for companies that have the potential to experience a crisis in deciding whether or not to take action to finance debt and even avoid tax. This study also seeks to fill the void of previous studies which were still limited to examining the effect of debt financing decisions and tax avoidance measures on profit strength during the Covid-19 period by involving the property and real estate sub-sectors that had the most impact on the Covid-19 condition.
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
PENGARUH PEMBERIAN SANKSI PAJAK DAN KEAKTIFAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK Nurhafifah; Elia Rossa; Wastam Wahyu Hidayat
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1669

Abstract

This research was conducted with the aim to examine the effect of tax sanctions and tax collection activities with forced letters on tax revenues. The subject of this research is WP OP Bekasi Regency who resides or is in the Cibitung Pratama Tax Service Office which is located at Ruko Pasar Modern Harapan Indah Boulevard No. 19 Harapan Indah Complex, Pusaka Rakyat, Taruma Jaya, Bekasi Regency, West Java 17214. This research is a survey research with data collection technique that is incidental sampling. The number of WP OP sampled in this study was 100 people. The approach used is a quantitative approach. The method used is a survey method by taking data directly to the field. The distribution of the questionnaires starts from April to May 2021. The analytical method used is the statistical analysis method, namely multiple linear regression analysis using test equipment or statistical applications, namely the Statistical Package for Social Science (SPSS). The results of this study indicate that the provision of tax sanctions and active tax collection with forced letters has a positive and significant effect on tax revenues, either partially or simultaneously.
The effect of organizational capital on tax avoidance with gender diversity and CEO overconfidence as moderator Elia Rossa; Cahyadi Husadha
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p001

Abstract

AbstractThe number of companies that report losses to avoid taxes increases significantly. This becomes a concern of the government. The purpose of this study is to examine the effect of organizational capital on tax avoidance with gender diversity and CEO overconfidence as moderators. The samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021 through a purposive sampling method. This data is analyzed by using ordinary least squares (OLS) regression. The results indicate that organizational capital increases tax avoidance, and gender diversity affects organizational capital on tax avoidance, but CEO overconfidence does not affect the relationship between organizational capital on tax avoidance. This study shows that less confident CEOs tend to take less risk because they put companies’ long-term contingent risk at stake.AbstrakJumlah perusahaan yang melaporkan kerugian untuk menghindari pajak meningkat secara signifikan. Hal ini menjadi perhatian pemerintah. Tujuan dari studi ini adalah untuk memeriksa efek modal organisasi pada penghindaran pajak dengan keragaman gender dan kepercayaan diri eksekutif yang berlebihan (CEO overconfidence) sebagai moderator. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (IDX) selama 2016-2021 melalui metode sampling khusus. Data ini dianalisis dengan menggunakan regresi persegi terendah biasa (OLS). Hasilnya menunjukkan bahwa modal organisasi meningkatkan penghindaran pajak, dan keanekaragaman gender mempengaruhi modal organisasi terhadap penghindaran pajak, tetapi kepercayaan diri eksekutif yang berlebihan tidak mempengaruhi hubungan antara modal organisasi dengan penghindaran pajak. Studi ini menunjukkan bahwa CEO yang kurang percaya diri cenderung mengambil risiko yang lebih sedikit karena mereka mempertaruhkan risiko kontinjensi jangka panjang perusahaan.
Pengaruh Self Assessment System dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Elia Rossa; Engela Ananta; Ian Arbatona; Josua Christian; Kiran Maharani; Lidia Margaretta Purba
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 11 (2023): Desember
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10407287

Abstract

In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of relationships or influences between variables. In this article, literature on Contemporary Tax Studies discusses components that influence Taxpayer Compliance, including the Self Assessment System and Tax Socialization. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) Self Assessment System for Taxpayer Compliance; 2) Tax Socialization of Taxpayer Compliance.
Co-Authors Arna Suryani, Arna Cahyadi Husadha Cahyadi Husadha Devi Fitriani Difa Mulki Sabila Engela Ananta Ian Arbatona Indrawati, Budi Josua Christian Kiran Maharani Lidia Margaretta Purba Mita Nurhidayah Narpati, Bintang Nurhafifah Pangaribuan, David Risyah Fauziah Rorim Panday Supriyanto Triana Yuniati Wastam Wahyu Hidayat Yoganingsih, Tutiek Yulianti Yulianti Yuniati, Triana Yunita, Tyna