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All Journal Jurnal Ekonomi JURNAL ILMIAH MANAJEMEN & BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Kabar Masyarakat Jurnal Ekonomi, Bisnis, dan Humaniora GEMBIRA (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Scientific Interdisciplinary Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Dian Sulistyorini Wulandari
Fakultas Ekonomi, Universitas Pelita Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Machiavellian, Equity Sensitivity, and Law Enforcement on the Perception of Tax Evasion Ethics Dian Sulistyorini Wulandari; Edi Tri Wibowo; Perdana Ricardo
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.5640

Abstract

This study aims to examine the effect of Machiavellian, Equity Sensitivity, and Law Enforcement on the Ethical Perception of Tax Evasion with a case study at KPP Pratama Cibitung. This research uses a quantitative approach. The analysis used is Multiple Linear Regression Analysis with t-test, f-test, and coefficient of determination. The test instrument used in this study was SPSS Version 25. The test results in this study were the Machiavellian variable had a positive and significant effect on perceptions of tax evasion ethics, while equity sensitivity and law enforcement variables had a negative and significant effect on perceptions of tax evasion ethics. The coefficient of determination is 0.309 or 30.9%, which means that the magnitude of the influence of Machiavellian, equity sensitivity, and law enforcement on the ethical perception of tax evasion is 30.9% and the remaining 69.1% is explained by other factors. which were not described and tested in this study.
Love of Money, Religiosity, and Tax Understanding on Tax Evasion Agus Fuadi; Dian Sulistyorini Wulandari; Dian Sukma Lestari
East Asian Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i8.5664

Abstract

This study aims to determine the effect of Love of Money, religiosity, and Tax Understanding on the act of tax evasion by individual taxpayers registered at KPP Pratama Cikarang Selatan. The source of data in this study is primary data, which in this study is obtained from the results of distributing questionnaires to a predetermined sample of taxpayers registered at KPP Pratama Cikarang Selatan. The secondary data in this study comes from written sources published by third parties, such as literature, previous research, journals, and other information related to research. Sampling used convenience random sampling, with a sample of 100 taxpayers registered at KPP Pratama Cikarang Selatan (The year 2021). Data analysis used multiple regression analysis. The results showed that partially, Love of Money, religiosity, and Tax Understanding had a positive and significant effect on Tax evasion, and simultaneously, Love of Money, religiosity, and Tax Understanding had a positive and significant impact on Tax evasion.
Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Sinta Angeliya
East Asian Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i8.5675

Abstract

The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax evasion. While understanding taxation and tax sanctions has no effect on tax evasion, Simultaneously, the understanding of taxation, the taxation system, and tax sanctions have no effect on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan.
Tarif Pajak, Keadilan Pajak, Teknologi Informasi Terhadap Perilaku Penggelapan Pajak Erlina Widayanti; Dian Sulistyorini Wulandari; Diah Ayu Prihasteti
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.645

Abstract

Taxes are among the most important element supporting the state revenue budget. The assumption that taxes are a burden causes taxpayers to always try to minimize the amount of tax payable that must be paid, and in achieving their wishes, they are prone to fraud such as tax evasion. The number of tax evasion cases in Indonesia will indirectly shape taxpayers' perceptions of tax evasion behavior. This study aims to examine the effect of tax rates, tax justice, technology, and information on tax evasion. The population in this study were all individual taxpayers registered at KPP Pratama Cikarang Selatan. The sampling technique used simple random sampling with a sample of 100 people. The primary data collection method used is the survey method, which involves distributing questionnaires. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partial tax rates and tax justice have no effect on tax evasion. While technology and information affect tax evasion. Simultaneously, tax rates, tax justice, technology, and information affect tax evasion.
Keputusan Pembiayaan dan Keputusan Investasi Terhadap Nilai Perusahaan Dimoderasi Kinerja Keuangan Sunita Dasman; Dian Sulistyorini Wulandari; Widiastuti Widiastuti
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 24, No 2 (2023): OKTOBER 2023 - MARET 2024
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v24i2.14829

Abstract

Purpose- This research examines financing and investment decisions on company value related to financial performance.Method – This research uses moderated regression analysis (MRA) on the consumer goods industry period 2013 – 2022. Samples were taken using a purposive sampling method, and found 16 companies. Debt financing, dividend distribution and investment are moderated by financial performance on company value.Findings - Increased debt contingent on financial performance reduces firm value. Investment decisions are influenced by economic performance to increase company value. The role of financial performance needs to be visible in dividend policy on company value.Originality (Novelty) – Combining financing and investment decisions and moderating them with financial performance can provide a deeper understanding of how companies can optimize enterprise value through integrated strategic financial choices..Implication - Companies should consider their financial performance so that financing and investment can be positive signals for investors to increase company value. Debt financing should reduce company value when the company obtains more profit. 
A Bibliometric Examination of Studies on Corporate Tax Avoidance Utilizing Vosviewer Software Dian Sulistyorini Wulandari; Nur Cahyonowati
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5587

Abstract

The field of corporate tax avoidance is dynamic, with new theories, methods, and empirical findings emerging over time. As tax laws evolve and corporate practices adapt, researchers continually seek to refine understanding of the drivers and consequences of tax avoidance. This research endeavors to systematically analyze and demonstrate bibliometric data using VOSViewer, providing a comprehensive guide for first-time users. By employing mapping tools within VOSViewer, the study examines the trends and evolution of corporate tax avoidance over five years (2018–2023). Utilizing qualitative descriptive methodology, the research presents a detailed network visualization of the subject matter. A search of relevant published journals yielded 1000 articles spanning from 2018 to 2023, categorized into five groups based on publication year. Analysis revealed a total of 180 articles focused on corporate tax avoidance during this timeframe. The study concludes that corporate tax avoidance is an interdisciplinary field ripe for exploration, offering numerous opportunities for innovative research. It is anticipated that this study will serve as a valuable resource for researchers seeking to delve into this topic and determine future research directions.
Implementasi Akuntansi Dalam Rangka Meningkatkan Kualitas Laporan Keuangan UMKM Jamian Purba; Dian Sulistyorini Wulandari; Rustianah Rustianah; Yurman Zega
Jurnal Kabar Masyarakat Vol. 2 No. 1 (2024): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i1.1582

Abstract

Micro, small, and medium enterprises (MSMEs) have an important position and function that, together with state-owned or private enterprises, carry out various businesses to achieve prosperity for the community. The function of MSMEs is to unite, direct, and develop the creative power and business power of the people, especially those with limited economic capacity so that they can participate in economic activities. Accounting information is used to assess management activities in managing assets entrusted to them (the stewardship function) and is also used as a decision-making tool by those who use it. MSMEs experience problems understanding the application of accounting in their business operations. The efforts they make are to improve the ability of their accounting personnel through training that is carried out incidentally both by related agencies and through activities carried out by universities. However, their efforts have not produced optimal results, coupled with a fairly high level of employee mutation, where employees who have been trained sometimes change workplaces. This problem is latent and occurs repeatedly, so it greatly disrupts the daily operations of MSMEs. To be able to achieve the objectives of the activity, the method used was in the form of assistance to 20 MSMEs. This assistance is carried out by providing a multimedia-based accounting simulation device to MSMEs and then explaining how to use it. This mentoring activity begins with a briefing on the use of the device. After that, monitoring the simulation device's utilization was carried out. The final activity carried out was an evaluation of the usefulness of the device in improving the ability of MSMEs to prepare financial reports.
Implementasi Sistem Informasi Akuntansi Dan Administrasi Berbasis Digital Edi Triwibowo; Suriyanti Suriyanti; Dian Sulistyorini Wulandari; Aji Saputra
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.351

Abstract

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.
Pelatihan Penyusunan Laporan Keuangan Berbasis Microsoft Excel Menuju UMKM Naik Kelas Dian Sulistyorini Wulandari; Nining Yuningsih; Erlina Widayanti; Salmiya Kartika
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.352

Abstract

Micro, small and medium enterprises (MSMEs) have a crucial role in the Indonesian economy. However, MSMEs often face a number of obstacles caused by certain factors, such as low levels of education, lack of understanding of information technology, and unreliability in presenting financial reports. The aim of this service activity is to provide training to MSMEs who are members of the OKE OCE Melawai program regarding simple bookkeeping using the Excel application, in accordance with SAK UMKM standards. This activity involves several stages, including a pre-assessment questionnaire, tutorial, practical training, and a simple accounting assessment. In the initial investigation stage before implementing community service activities, it was discovered that the majority of OKE OCE Melawai MSMEs still used manual ledgers to manage their accounts, which ultimately affected the quality of financial reporting. A total of 46 MSMEs assisted by OKE OCE Melawai participated in this activity enthusiastically. The activity went well, and it is hoped that it will produce Microsoft Excel-based financial reports as the output of this community service. Thus, it is hoped that OKE OCE Melawai's MSMEs can improve their basic skills and understanding in the field of accounting, and be able to present quality financial reporting data using Microsoft Excel according to accounting standards.
Does Company Size and  Profitability Matter? Investigating the Moderating Effects of Growth in Cash Flow on Stock Performance Agus Fuadi; Dian Sulistyorini Wulandari; Fedia Chairunnisa
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi933

Abstract

This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Co-Authors Ade Priyani Agus Fuadi Agus Fuadi Agus Fuadi Ahmad Bukhori Muslim Ahmad Bukhori Muslim Ahmad Bukhori Muslim Aji Saputra Angga Deni Pratama Arthamivia Brilyana Rasidi Benny Oktaviano Benny Oktaviano Cecilia Margaretha Sinaga Christine Yuliyanti Tiurma Dhani Rosjadi Diah Ayu Prihasteti Dian Sukma Lestari Diana Anggraeni Dina Faradilla Djatnicka, Erlina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Edi Triwibowo Erlina W Djatnicka Erlina Widayanti Erlina Widayanti Erlina Widayanti Djatnicka Erman Firmansyah Fedia Chairunnisa Fuadi, Agus Hurian Kamela Ilham Dwi Saputro imamudin Ita Sari Jamian Purba Jamian Purba Khansa Naelil Muna KHOIRUN NISA Kuwat Riyanto Leni Anggraini Lisa Kustina Mainatul Khasanah Marina Maulina Dyah Permatasari Maulina Dyah Permatasari Mey Anjelika Muhamad Surya Muhammad Ahmi Husein Muhammad Asrori Muhammad Najamuddin Dwi Miharja Nandhito Kuslesmana Neng Asiah Neng Asiah Neng Deti Rohimah Nining Yuningsih Nur Asti Amalia Nur Cahyonowati Oktaviano, Benny Perdana Ricardo Perdana Ricardo Purba, Jamian Rustianah Rustianah Sabbarudin Salmiya Kartika Satinah Satinah Selfiani Shafa Amelia Putri Sindik Widati Sindik Widati Sinta Angeliya Siti Sopiah Siti Suharyani SRI LESTARI Sunita Dasman Suriyanti Suriyanti Syifa Aulia Syifa Fauziyyah Tirin Wulandari Titi Nandarwati Triwibowo, Edi Verentia Amranani Putri Virza Hardianti Vista Yulianti Vista Yulianti Vista Yulianti Widayanti, Erlina Widiastuti Widiastuti Yahya, Adibah Yancy Yoga Religia Yohanes Bosco Riando Yulianti, Erni Yulianti, Vista Yurman Zega Yusnia Devarianti