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All Journal Research Report - Social Science Media Riset Akuntansi Journal The Winners JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Journal of Innovation in Business and Economics Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bisnis Mahasiswa Journal of Social And Economics Research Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi International Research Journal of Business Studies Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Sylvia Fettry E.M
Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Kualitas Pelayanan Pajak Berdasarkan Persepsi Wajib Pajak Suprajadi, Lusy; M, Sylvia Fettry E.; Chrysantiami, Granita
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 9, No 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.719

Abstract

Nation independence is characterized by its ability to finance development from taxation. Every citizen fulfilling objective requirements has an obligation to pay tax and therefore categorized as Wajib Pajak (Tax Payer). But in real practices, many people hide their income in order to avoid tax payment, moreover the decline of tax revenue influences the nation’s ability to finance its sustainable development and managing the country. This condition causes Direktorat Jenderal Pajak (DJP) to enhance itself by modernizing administration and tax services. The implementation of this modernization concept in Bandung includes the development of Kantor Pelayanan Pajak (KPP) Madya Bandung. This research is done to know whether the modernization of taxation increases the service quality in KPP Madya compared to the previous service quality in the KPP. The data in this research are collected by closed questionnaire distributed to Wajib Pajak registered in KPP Madya Bandung as respondents. Sample is designated based on Simple Random Sampling technique. Hyphotheses are tested by parametric statistic paired samples t-test with an error level of 5%. The result of this research is that the service quality based on Wajib Pajak’s perception after the modernization in KPP Madya Bandung is better than before the modernization in the KPP previously.
Mengukur Kerentanan Siswa Sekolah Menengah Melakukan Fraud : Survei di Kota Bandung Fettry, Sylvia
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.13904

Abstract

Praktik korupsi yang banyak terungkap di Indonesia membutuhkan penanganan khusus di segi pencegahan sejak dini pada pendidikan sekolah menengah. Penelitian ini bermaksud untuk mengukur kerentanan siswa sekolah menengah melakukan fraud dalam rangka mengidentifikasi faktor pemicu fraud pada siswa sekolah menengah. Hal ini sangat penting agar setiap pemicu fraud dapat diberantas sejak usia dini. Penelitian ini merupakan studi deskriptif yang bersifat cross sectional dengan unit analisis siswa sekolah menengah di Kota Bandung. Pengumpulan data dilakukan melalui survei on-line dengan teknik snowball sampling. Di samping itu juga dilakukan wawancara kepada para guru pada beberapa sekolah menengah di Kota Bandung untuk mengkonfirmasi hasil survei. Hasil penelitian memperlihatkan bahwa kerentanan siswa sekolah menengah melakukan fraud cenderung rendah. Hal ini mengindikasikan pendidikan yang telah berjalan di sekolah menengah telah berhasil menanamkan karakter unggul sehingga kecenderungan siswa melakukan fraud ada pada kategori rendah. Sedangkan dilihat dari ranking kerentanan melakukan fraud, pressure menjadi faktor pemicu tertinggi.
RELEVANSI AKUNTABILITAS TERHADAP EFEKTIVITAS PROGRAM DANA DESA (Studi Kasus Desa-Desa di Kecamatan Cilengkrang) Rahayu, Puji Astuti; E.M., Sylvia Fettry
Media Riset Akuntansi Vol 7, No 1 (2017): Februari
Publisher : Universitas Bakrie

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Abstract

Abstrak Nawa Cita ketiga “Membangun Indonesia dari Pinggiran Dengan Memperkuat Daerah dan Desa Dalam Kerangka Negara Kesatuan” adalah salah satu program prioritas pemerintah. Dalam rangka pemenuhan prioritas pembangunan tersebut, pemerintah pusat membuat kebijakan Dana Desa. Penelitian ini bertujuan  mendeskripsikan efektivitas program dana desa dalam bidang pembangunan dan pemberdayaan masyarakat desa serta mendeskripsikan peran akuntabilitas dalam menjelaskan efektivitas program dana desa. Jenis penelitian ini deskriptif, dan teknik pengumpulan data dengan cara observasi dan wawancara kepada pihak terkait di Desa Girimekar, Desa Melatiwangi, dan Desa Jatiendah. Efektivitas program Dana Desa didasarkan pada: (1) Ketepatan kebijakan, adanya kesesuaian perumusan kebijakan RPJM, RKP, dan hasil musrenbang dengan aktor yang tepat, yaitu: Aparat Desa, BPD, LPMD, dan tokoh masyarakat dan pencapaian pembangunan Desa, (2) Ketepatan pelaksana, telah diimplementasikan oleh aktor yang sesuai dengan kebijakannya, yaitu LPMD dan RT/RW setempat, dan (3) Ketepatan target pembangunan, dengan pertimbangan tingkat urgensi. Sedangkan akuntabilitas terlihat pada ketiga desa yang telah memasang foto pelaksanaan kegiatan pembangunan di papan pengumuman Kantor Desa, adanya prasasti yang ditandatangani oleh Kepala Desa di lokasi pembangunan, sehingga masyarakat Desa dapat memperoleh informasi penggunaan Dana Desa dengan mudah. Sehingga dapat disimpulkan bahwa akuntabilitas berperan dalam menjelaskan efektivitas program Dana Desa. Kata kunci: Akuntabilitas, Efektivitas, Program Dana Desa The Third Nawa Cita “Developing Indonesia from outer area by strenghtening  vilages and region in the unitary state framework” is government’s priority program. Central government has established Village Fund Policy as a support. This study aims to describe the effectivity of village fund program in developing and empowering village community and to describe the role of accountability in defining the effectivity of village fund program. This research is descriptive. The data collection method is observation and interview with any relevant party in Girimekar, Melatiwangi, and Jatiendah Village. The effectivity of village fund program is measured by the appropriatenes of: (1) policy setting of RPJM, RKP, and Musrenbang by various parties i.e., Vilage Apparatus, BPD, LPMD, and some public figures in accordance with its achievement, (2) execution conducted by relevant party i.e., LPMD and local RT/RW, and (3) development target based on its priority level of consideration. The accountability is recognized by put some pictures of real development activities in the bulletin board of Village Office and its inscription signed by Village Head in the location of development. So that public can access information about village fund utilization. Thus, accountability has an important role in defining the village fund program effectivity. Keywords: Accountability, Effectivity, Village Fund Program
STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.997 KB)

Abstract

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.
PENGUKURAN KINERJA BISNIS SEBAGAI SUMBER INFORMASI BAGI MANAJEMEN UNTUK MENETAPKAN KEPUTUSAN BISNIS (Suatu Kasus pada Sebuah Perusahaan Tembakau di Solo) Tulis S. Meliala; Elizabeth Tiur Manurung; Paulina Permatasari; Muliawati Muliawati; Atty Yuniawati; Christian C. Henry; Sylvia Fettry; Felisia Felisia
Research Report - Humanities and Social Science Vol. 2 (2011)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5959.209 KB)

Abstract

Penelitian dilakukan dengan tujuan untuk mengukur kinerja keuangan perusahaan pada umumnya dan perusahaan yang dijadikan obyek penelitian pada khususnya. Kinerja perusahaan dapat diartikan sebagai hasil dari pelaksanaan serangkaian kegiatan yang dilakukan oleh seluruh unsur di dalam perusahaan sebagai proses pencapaian tujuan. Kinerja perusahaan yang baik akan terlihat dari tingkat produktivitas, efektivitas, dan efisiensi yang baik pula. Laporan keuangan merupakan salah satu informasi yang dapat digunakan untuk mengukur kinerja perusahaan dalam suatu periode tertentu.Kinerja keuangan perusahaan dapat diukur melalui melalui komponen-komponen likuiditas, solvabilitas, profitabilitas, penggunaan aset (asset utilization), dan ukuran pasar (market measures), dengan alat bantu yang dapat digunakan untuk mengukur kinerja keuangan tersebut adalah melalui analisis laporan keuangan secara comparative, common-size, dan analisis rasio. Hasil dari pengukuran kinerja keuangan ini akan digunakan untuk menentukan keputusan bisnis apa yang sebaiknya diambil perusahaan untuk masa yang akan datang.Data yang dibutuhkan untuk penelitian akan diperoleh melalui studi lapangan. Peneliti juga akan melakukan studi kepustakaan dan analisis paired sample t test-statistic untuk menguji perbedaan kondisi keuangan perusahaan antara periode 2007 – 2008; dengan periode 2008 – 2009; serta periode 2009 – 2010. Dua sampel berpasangan diartikan dengan sebuah sampel (yaitu kondisi keuangan perusahaan) yang dipengaruhi oleh kondisi perekonomian yang berbeda sehingga akan menghasilkan dua kondisi keuangan perusahaan yang berbeda. Perbedaan itulah yang akan dianalisis apakah berbeda secara statistik.Dari hasil penelitian, disimpulkan latar belakang perusahaan menunjukkan kondisi keuangan yang cukup kuat karena merupakan perusahaan afiliasi dari perusahaan-perusahaan besar di dunia. Pada periode yang diteliti, komunitas industri tembakau di Indonesia sedang berkembang karena demand yang besar dan harga yang meningkat. Laporan keuangan disusun oleh perusahaan secara lengkap dan informatif, sehingga dapat dipergunakan dalam melakukan analisa. Keputusan yang akan diambil oleh perusahaan hendaknya menggunakan asumsi bahwa growth di perusahaan sebesar 11,6%. Dengan jumlah free cash flow yang cukup signifikan, perusahaan sebaiknya mencari alternatif investasi lain. Strategi perusahaan untuk tidak membayar dividen dapat dipertahankan karena perusahaan melakukan distribusi kepada pemilik dalam bentuk lain.Pengembangan perusahaan di masa yang akan datang haruslah mempertimbangkan dampak akuisisi perusahaan lain dalam industri sejenis oleh perusahaan afiliasi di luar negeri, baik dari segi supply, proses operasi, maupun market. Di samping itu, berdasarkaan perhitungan intrinsic value perusahaan memiliki nilai Rp.35.855,00 per lembar saham untuk tahun 2008 dan dengan menggunakan P/E ratio diperoleh P/E ratio sebesar 118.46 kali. Hal ini menunjukkan perusahaan dalam kondisi yang sangat stabil.
PENTINGNYA AKUNTANSI KEUANGAN BAGI ORGANISASI NIRLABA (STUDI KASUS PADA KUBCA SAMAKTA) Sylvia Fettry E.M; Vita Vita
Research Report - Humanities and Social Science Vol. 1 (2012)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.745 KB)

Abstract

Sociopreneur dipercaya mampu membawa perubahan ke arah yang lebih baik bagi masyarakat khususnya di Indonesia. Dengan misi sosial memberdayakan masyarakat, sociopreneur dapat menyediakan lapangan kerja bagi masyarakat yang pengangguran dan masyarakat bawah sehingga jumlah masyarakat miskin di Indonesia akan berkurang, dan kemandirian masyarakat semakin meningkat.Kubca Samakta adalah salah satu contoh lembaga nirlaba yang sangat kental dengan semangat sociopreneur. Kubca Samakta melakukan pemberdayaan terhadap para remaja/dewasa penyandang cacat khususnya tuna rungu, melalui program pelatihan keterampilan dan program unit produksi bagi para penyandang cacat. Kubca Samakta diharapkan dapat meningkatkan kemandirian para penyandang cacat untuk meraih kualitas hidup yang lebih baik.Sebagai lembaga nirlaba, Kubca Samakta dituntut untuk melakukan pertanggungjawaban yang memadai kepada para stakeholder, khususnya penyandang dana dan pemberi bantuan sumber daya lainnya. Salah satu bentuk laporan pertanggungjawaban adalah laporan keuangan yang disusun secara berkala dan merupakan output dari akuntansi keuangan. Penelitian ini dilaksanakan untuk membantu Kubca Samakta dan organisasi nirlaba sejenis dalam menerapkan akuntansi keuangan organisasi nirlaba sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.Kata Kunci : Akuntansi Organisasi Nirlaba, Sociopreneur
Kualitas Pelayanan Pajak Berdasarkan Persepsi Wajib Pajak Lusy Suprajadi; Sylvia Fettry E. M; Granita Chrysantiami
The Winners Vol. 9 No. 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.719

Abstract

Nation independence is characterized by its ability to finance development from taxation. Every citizen fulfilling objective requirements has an obligation to pay tax and therefore categorized as Wajib Pajak (Tax Payer). But in real practices, many people hide their income in order to avoid tax payment, moreover the decline of tax revenue influences the nation’s ability to finance its sustainable development and managing the country. This condition causes Direktorat Jenderal Pajak (DJP) to enhance itself by modernizing administration and tax services. The implementation of this modernization concept in Bandung includes the development of Kantor Pelayanan Pajak (KPP) Madya Bandung. This research is done to know whether the modernization of taxation increases the service quality in KPP Madya compared to the previous service quality in the KPP. The data in this research are collected by closed questionnaire distributed to Wajib Pajak registered in KPP Madya Bandung as respondents. Sample is designated based on Simple Random Sampling technique. Hyphotheses are tested by parametric statistic paired samples t-test with an error level of 5%. The result of this research is that the service quality based on Wajib Pajak’s perception after the modernization in KPP Madya Bandung is better than before the modernization in the KPP previously.
MANFAAT KERANGKA KERJA KONSEPTUAL AKUN KEUANGAN BAGI AKUNTAN PUBLIK DALAM MELAKSANAKAN PEKERJAANNYA Michael Iskandar; Sylvia Fettry
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.69 KB) | DOI: 10.26593/be.v12i2.695.%p

Abstract

The conceptual framework for financial accounting and reporting was developed to achieve standardization in financial accountant practices. This framework consists of three revers, which are (1) objectives of financial reporting, (2) elements of financial statements and quality characteristics of accounting information, and (3) recognition and measurement concepts. In Indonesia, the main work of a public accountant is to do financial audits on business entities, followed by attestation by the public accountant to endorse (or not) the business entities' statements. Analyses done both upon the conceptual framework and the work of a public accountant shows  that the framework  is helpful to the public accountant's work, because (l) the  financial accounting standards used by the public accountant were created based on the conceptual  framework,  and (2) in the case that no standards  or rules have been set,  then  the conceptual  framework  provides guidance  to the public accountant. An example is provided to enhance understanding.
The Effects Of Liquidity, Solvency, Type Of Industry, And Auditor Switching On Audit Report Lag In Lq45 Index Companies Sylvia Fettry; Kheren Yutinsia Hersan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.48

Abstract

Financial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that go public companies have to provide annual financial statement along with the audit report from public accountant that must be given to OJK not later than the end of third month after the financial year ends. Therefore, it is important for companies to pay attention in audit report lag. This research is focused on the effect of liquidity, solvability, type of industry and auditor switching toward audit report lag. This research is conducted at LQ45 Index Companies which are listed on Indonesia Stock Exchange in 2015 – 2018. The research method is causal study. The hypothesis is testing using panel data regression. This research founds that type of industry has a significant partial effect on audit report lag. Whereas, liquidity, solvability and auditor switching do not have significant partial effect on audit report lag. Furthermore, on simultaneous test, it is founded that liquidity, solvability, type of industry and auditor switching are simultaneously affecting audit report lag.
The Effect Of Financial Health Levels To The Indication Of Financial Statement Fraud In Transportation Sector Sharon Callista Hanjaya; Sylvia Fettry
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.74

Abstract

Because of app-based transportation, traditional transportation companies are being abandoned because in terms of practicality, they are less accessible to various groups of people. Therefore, traditional transportation companies compete difficultly and have financial pressure. One example of financial pressure is poor financial health. Based on the Fraud Triangle theory, it is said that if a company is under pressure, the possibility of committing fraud will increase. This study is conducted to find empirical evidence whether the level of financial health could affect the possibility of financial statement fraud. This study is expected to provide knowledge to investors and potential investors how to use the Altman's Z-Score analysis method as a measuring tool for financial health level and the Beneish M-Score as a financial statement fraud red flag measurement tool, in order to avoid fraud in the future. The research method used is the method of causality. The data collected is secondary quantitative data in the form of financial statements of companies in the land public transportation industry for the period of year 2015 until 2019. Descriptive and verificative analysis will be done on these data. After conducting the analysis, it can be concluded that the level of financial health has a significant effect on financial statement fraud indications. But there are many other factors that can explain changes in the likelihood of a company committing financial statement fraud such as opportunity, rationalization and various other types of pressure.
Co-Authors Adela Putri Hartanto Adya Hermawati Alfio, Antonio Ali, Shujahat Amelia Limijaya Amelia Setiawan Amrie Firmansyah Ariel Waluya Atty Yuniawati Aurelia Eka Padma Sari Aurellya, Gleashella Brigitta, Gabriella Christian C. Henry Damajanti Tanumihardja Daniel Fernando Haryono Dermawan, Sharene Olivia Dewanti, Monica Paramita Ratna Putri Elizabeth Tiur Manurung Elsje Kosasih Elsje Kosasih Endang Fatmawati Esthe Evan Yundra Felisia . Gita Paskah Melania Gleashella Aurellya Granita Chrysantiami Granita Chrysantiami, Granita Hamfri Djajadikerta Hanjaya, Sharon Callista Heavenly Melodious Hersan, Kheren Yutinsia Husin Husin, Husin Joychristy, Eveline Judith Tagal Gallena Sinaga Junika Budiyanto Putri Kheren Yutinsia Hersan Kinanti Permata Wiharja Kurnia, Tanto Lauwrencia Darmawan Lusanjaya, Gery Lusanjaya, Gery Raphael Lusy Suprajadi Lusy Suprajadi Luvina Prayitno Mandalaputri, Renata Margareta Jane Widyawa Michael Iskandar Michelle Angela Gunawan Monica Paramita Putri Dewanti Monica Paramita Ratna Muliawati Muliawati Nathania Amanda Muljadi Nirvan Manggala Pangau, Angelia Christin Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purbaningsih, Yuli Rachel Nur Ruhama Simatupang Raissa Amanda Haryono Renata Mandalaputri Resi Ariyasa Qadri Rizki Indrawan SANTOSO, R Tri Priyono Budi Sembhodo, Abimanyu Tuwuh Sharon Callista Hanjaya Susriyanti, Susriyanti Syamsul Bahri Tulis S. Meliala Vera Intanie Dewi Verawati Suryaputra Vita Vita Wibowo, Teguh Setiawan Wijaya, Chandra Ferdinand