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All Journal Krisna: Kumpulan Riset Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Bisnis dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Accounting Auditing and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Trilogi Accounting & Business Research Eduvest - Journal of Universal Studies IIJSE Adpebi Science Series Indonesian Journal of Auditing and Accounting Akurasi
Lastiati, Anies
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Health Professions Neuroscience Social Sciences Other

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Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise Amelia Rizqia; Anies Lastiati
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.29642

Abstract

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations
PENGARUH PENGETAHUAN, MOTIVASI BELAJAR DAN SOSIALISASI PASAR MODAL TERHADAP MINAT MAHASISWA AKUNTANSI BERINVESTASI DI PASAR MODAL Aganeka Pratama; Anies Lastiati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 1 (2020): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i1.452

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menguji pengaruh pengetahuan pasar modal, motivasi belajar pasar modal, dan sosialisasi pasar modal terhadap minat mahasiswa akuntansi dalam berinvestasi di pasar modal. Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa akuntansi yang berada di Provinsi DKI Jakarta, baik dari universitas negeri maupun universitas swasta, dengan sampel penelitian sebanyak 184 mahasiswa akuntansi. Hasil penelitian menunjukkan bahwa pengetahuan pasar modal, motivasi belajar tentang pasar modal, dan sosialisasi pasar modal berpengaruh positif terhadap minat mahasiswa akuntansi dalam berinvestasi di pasar modal. Penelitian ini diharapkan dapat membantu pasar modal untuk meningkatkan minat mahasiswa akuntansi dalam berinvestasi di pasar modal.
ADOPSI PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM (Pada Usaha Mikro, Kecil, dan Menengah di DKI Jakarta) Ananda Putri Harfie; Anies Lastiati
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1700

Abstract

This study was conducted to examine whether each of the technological, innovation, and environmental factors that influence the tendency of MSMEs to adopt e-commerce and the impact of e-commerce adoption on MSME performance. Data was collected using a questionnaire with the selection of samples using the purposive sampling method, namely SMEs in DKI Jakarta. The analysis used is descriptive analysis, outer model analysis, inner model analysis, and hypothesis testing. The test results show that each of the technology, innovation, and environmental factors has a positive effect on e-commerce adoption and e-commerce adoption has a positive effect on the performance of MSMEs in DKI Jakarta. The distribution of the questionnaire uses a technology-based platform (Instagram and Email) and focuses on the age group of 20 to 25 years. This study did not conduct in-depth research on each application of the variables tested. With this research, MSMEs are more aware and concerned about the importance of e-commerce in their business because nowadays people prefer to shop online. 
PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP EFFECTIVE TAX RATE PADA BADAN USAHA MILIK NEGARA (BUMN) Rani Faradilla; Anies Lastiati
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.034 KB) | DOI: 10.31326/tabr.v1i1.1278

Abstract

This study has a purpose, namely to determine the effect of independent commissioners and audit committees on the effective tax rate (ETR). The results of this study indicate that the independent commissioner has no effect on the effective tax rate (ETR), which means that the existing independent commissioner only meets the provisions of existing regulations and does not have an impact on tax policy. weak tax payments and audit committees have a negative effect on the effective tax rate (ETR), which means that the more audit committees with accounting and/or finance backgrounds, the lower the ETR, the greater the number of audit committees with accounting and/or tax backgrounds, the higher as well as tax avoidance. This study uses a sample of companies in BUMN for the period 2017 – 2019 with a purposive sampling method.
PENGARUH PANDEMI GLOBAL COVID-19 TERHADAP HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN PERUSAHAAN DENGAN POTENSI TERJADINYA FINANCIAL DISTRESS Destika Maulia; Anies Lastiati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.67

Abstract

This research is to examine the effect of institutional ownership, foreign ownership and government ownership on financial distress. This study also examines whether the global covid-19 pandemic can change the effect of the relationship between institutional ownership, foreign ownership and government ownership on financial distress. This study uses a sample of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The results show that institutional ownership, foreign ownership has a significant effect on financial distress which is proxied by the Altman Z-Score, while government ownership has no effect on financial distress. Meanwhile, the test results show that the effect of institutional ownership on the potential for financial distress weakened during the Covid pandemic. Meanwhile, the role of foreign owners is not different whether during a pandemic or not
PENINGKATAN LITERASI FINANSIAL DAN BISNIS UNTUK MENINGKATKAN KINERJA UMKM DESA WISATA BALI Anies Lastiati; Rizka Ramayanti
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 2 (2023): Jurnal Panrita Abdi - April 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i2.20977

Abstract

Despite absorbing most of the available workforce in Indonesia, the Micro, Small, and Medium Industries (MSMEs) sector still needs to perform optimally. The MSME sector contributes only around 61% of national income. The government has been promoting some MSME development programs, which are carried out in clusters and working groups. In line with the government initiatives, the purpose of this community service is to improve the financial literacy of MSME owners, specifically by providing knowledge for them to be able to prepare business documents. The audience of this Business Planning Workshop was 32 MSMEs owners who are members of the MSME development cluster of the Bali Provincial Tourism Village Communication Forum. The result, which is the conclusion of this community service, is that all MSME participants can prepare the Business Plan documents needed to be submitted by MSMEs for their fund to seek purposes. In general, the participants' assessment of this service program is helpful for their business, exciting, and straightforward.  ---  Industri Mikro Kecil dan Menengah (UMKM) di Indonesia, meski menyerap sebagian besar tenaga kerja yang tersedia, namun masih belum dapat berkinerja dengan optimal. Terbukti sektor UMKM ini baru mampu menyumbang sekitar 61% pendapatan nasional. Salah satu cara yang dilakukan oleh pemerintah adalah dengan melakukan pembinaan UMKM dalam kluster-kluster dan kelompok-kelompok kerja. Tujuan pengabdian ini adalah meningkatkan kemampuan literasi finansial para pelaku UMKM, secara khusus dengan memberikan pengetahuan dalam penyusunan perencanaan bisnis lewat workshop. Audiens Workshop Perencanaan Bisnis ini adalah 32 UMKM yang tergabung dalam kluster pembinaan UMKM Forum Komunikasi Desa Wisata Provinsi Bali. Hasilnya yang merupakan simpulan pengabdian ini adalah pelaku UMKM mampu menyusunan dokumen Business Plan yang dibutuhkan untuk diajukan oleh UMKM saat mencari sumber permodalan. Secara umum penilaian peserta terhadap program pengabdian ini adalah bermanfaat untuk usahanya, menarik dan jelas.
IMPLEMENTANSI BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA UMKM PUTIH TELUR JOGJA (SINAR SENTOSA) Almas, Salsabila; Puspita, Della; Lastiati, Anies
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4295

Abstract

This study aims to evaluate the effectiveness of the company's strategy with the Balanced Scorecard as a performance measurement tool. The research method used is descriptive qualitative based on primary data through interviews and observations of MSME actors and literature that supports the research. The results of the research based on interviews show that UMKM Putih Telur Jogja (Sinar Sentosa) in implementing the Balance Scorecard which consists of a Financial Perspective, Customer Perspective, Internal Process Perspective, and Learning and Growth Perspective has been carried out well. However, there are several perspectives that need to be improved by looking at the opportunities that exist, namely the Customer Perspective and Learning and Growth Perspective.
Do Stakeholder Pressure and Profitability Matter to The Quality of Sustainability Report? Pratiwi, Andien Mirza; Lastiati, SE.Ak., MHRM., M.Ed.St., CA, Anies
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.382

Abstract

This research aims to examine the relationship between stakeholder pressure (SP) and sustainability reporting quality (SRQ). This research method is quantitative. The sample for this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) in 2020-2022. The research data source uses financial report data, annual reports, and sustainability reports. Stakeholders pressure' impact, with its 4 main indicators, on the quality of the company's sustainability report. Moreover, this study also evaluate the role of profitability in strengthening the stakeholders pressure's influence on sustainability reporting quality. The results show that stakeholder pressure is proven to have a positive and significant effect on sustainability reporting quality and the profitability also strengthens the effect.
Does Managerial Ability Affect Earnings Quality? Nabiilah; Lastiati, Anies
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.388

Abstract

This research aims to evaluate the influence of managerial ability on earnings quality. Moreover, it also tests whether institutional ownership is able to moderate the relationship between managerial ability and earnings quality. This quantitative research is conducted using data from manufacturing companies listed in the Indonesian Stock Exchange 2021-2022. The research results show that there is a significant influence between managerial ability and earnings quality in a negative direction.
Evaluasi Faktor-Faktor Penerimaan Quick Response Indonesia Standard (Qris) di Masyarakat Jabodetabek dengan Modifikasi Utaut 2 Saputra, Deni; Lastiati, Anies
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.12215

Abstract

The digital revolution has become a major driver of global economic change, accelerating the transformation of various sectors, including payment systems. In Indonesia, one of the important innovations that has emerged is the Quick Response Indonesia Standard (QRIS). This research is expected to provide in-depth insight into the factors that influence QRIS acceptance in the Jabodetabek area. This research is quantitative research. Data was obtained by distributing questionnaires via Google Form to 123 respondents. The data collected was then processed using SEM-PLS analysis. The results of this research explain that performance expectancy has a positive and significant influence on intention to use QRIS. On the other hand, effort expectancy and trust are not significant in influencing intention to use. Social influence and facilitating conditions are negatively and significantly related to intention to use, hedonic motivation and perceived security do not significantly influence intention to use QRIS. Price value shows a positive and significant influence, Habit has a positive and significant influence. Lastly, perceived risk has a negative and significant relationship, where perceived risk reduces the intention to use QRIS. Keywords: Facilitating Condition, Behavioral Intention, Performance Expectancy, Social Influence
Co-Authors Ade Hanifah Sari Aganeka Pratama Almas, Salsabila Amalia Restika Amelia Rizqia Ananda Putri Harfie Dame Fransisca, Rini Deni Saputra Destika Maulia Endarwan, Randy Eryll Nabiilah Nur Alifah, Azahra Nur Awlia Az’ari Nur Awlia Az’ari Nurhipnudin, Iip Prameswari, Sekar Natasya Pratiwi, Andien Mirza Purba, Odeneska J.A. Puspita, Della Rahayu, Aprilia Putri Ramayanti, Rizka Rani Faradilla Salsabiela, Chintya Soenaria, Syaiful Rahman Yuliana, Nurul