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All Journal JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JAAF (Journal of Applied Accounting and Finance) JASF (Journal of Accounting and Strategic Finance) Prosiding Amal Insani Foundation
Supeni Anggraeni Mapuasari
President University
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Ethics of Professional Skepticism: A Study in Indonesia Supreme Audit Institution Supeni Anggraeni Mapuasari
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.828 KB) | DOI: 10.33021/jaaf.v1i1.356

Abstract

This research elaborated the influence of ethics to government’s external auditor professional skepticism. Ethics has been argued as one important variable affecting auditor professional skepticism. Components of ethics being tested in this research are moral reasoning and perceived importance of moral intent. Theory of cognitive dissonance was utilized to operationalize the hypothesis analysis of this research. The respondents of this research are auditors of Indonesian Supreme Audit Institution (SAI). Questionnaries were spread of in the SAI training institution and being analyzed with regression analysis  by SPSS. The result of this study found a positive relationship between moral reasoning and auditor professional skepticism. However, it failed to proof the relationship between moral intent and auditor professional skepticism. This result gives a practical and theoritical contribution to the development of auditor skepticism in public sector.  
PROFILING FINANCIAL INCLUSION IN INDONESIA: DOES IT SUPPORT BANK SAVINGS AND HUMAN DEVELOPMENT INDEX? Supeni Anggraeni Mapuasari; Ahmad Maulin Naufa
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1154.032 KB) | DOI: 10.34203/jimfe.v8i1.5136

Abstract

ABSTRACTThe purpose of this study was to test its positive correlation on the human development index. This study uses publicly available data from the Indonesian Financial Authority, the Central Statistics Agency, and the World Bank's Global Financial Index Data. Data analysis using correlation analysis. The results showed that the financial inclusion index had a positive correlation with total credit and total savings in each province. It also shows a positive correlation to the provincial-level human development index. The significance of our research is the financial inclusion of the province which brings many benefits to the state to a degree. Therefore, our research is to increase financial inclusion in Indonesia. Financial inclusion research is very limited to provincial-level analysis in emerging markets such as Indonesia, this study aims to expand the literature in this area and fill it.ABSTRAKTujuan penelitian ini bertujuan untuk menguji korelasi positifnya pada indeks pengembangan manusia. Penelitian ini menggunakan data yang tersedia untuk umum dari Otoritas Keuangan Indonesia, Badan Pusat Statistik, dan Data Indeks Keuangan Global Bank Dunia. Analisis data menggunakan menggunakan analisis korelasi. Hasil penelitian menunjukkan indeks inklusi keuangan memiliki korelasi positif terhadap total kredit dan total tabungan di setiap provinsi. Ini juga menunjukkan korelasi positif terhadap indeks pembangunan manusia tingkat provinsi. Signifikansi penelitian kami adalah inklusi keuangan membawa banyak manfaat bagi negara hingga tingkat provinsi. Oleh karena itu, implikasi dari penelitian kami adalah untuk meningkatkan inklusi keuangan di Indonesia. Penelitian inklusi keuangan sangat terbatas pada analisis tingkat provinsi di pasar negara berkembang seperti Indonesia, penelitian ini bertujuan untuk memperluas literatur di bidang ini dan untuk mengisi kesenjangan tersebut.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Sosialisasi, Digitalisasi, dan Penerapan Akuntansi terhadap Penyusunan Laporan Keuangan UMKM di Cikarang Sri Cahayani; Desfi Intan Fitriani; Supeni Anggraeni Mapuasari
Prosiding Amal Insani Foundation Vol. 2 (2023): PROSIDING NASIONAL
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56721/prosalif.v2.2023.36

Abstract

This research aims to find out the influence of education level, understanding of accounting, socialization, digitalization, and application of accounting on the preparation of MSME financial reports in Cikarang. This research was conducted in Cikarang District, known as one of the cities with the largest industrial area in Southeast Asia, which is also the place where millions of migrants live. The data used in this study are primary data collected through questionnaires and the measurement technique used is the Likert scale technique. The population in this study are all MSME actors in Cikarang District, totaling 972 actors registered at the Badan Pusat Statistik (BPS) of Bekasi Regency. The sampling size was determined using the Slovin formula which was reflective of the population in this research, from the calculations of the Slovin formula 100 MSMEs in Cikarang that were used in this research. Data analysis techniques consisting of data quality tests, statistical descriptive tests, validity and reliability tests, multicollinearity, and t-tests are used to evaluate the data's quality by using SPSS version 23 for Windows. The study results show that the variables of education level, understanding of accounting, digitalization, and application of accounting have a positive effect on the preparation of MSME financial statements. While the socialization variable has no positive effect on the preparation of MSME financial reports. It can be concluded that several MSMEs in Cikarang have implemented simple bookkeeping such as recording sales, purchases, inventories, cash inflows and outflows, and other costs. However, process recording up to financial reporting has not been implemented optimally. This study result suggests that the government should focus on improving several variables that support MSMEs' ability to prepare financial statements.
Tax Incentive-Based Economic Policy, Modern Tax Administration System, and Taxpayer Compliance of Micro, Small, and Medium Enterprises Supeni Anggraeni Mapuasari; Yudha Satrio Wibowo; Pandu Adi Cakranegara
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
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.v6i1.391

Abstract

This study examines the effect of tax incentive-based economic policies and modern tax administration systems through e-registration, e-filing, and e-billing on Micro, Small, and Medium Enterprises (MSMEs) taxpayer compliance in Palu City during the Pandemic Period. This study analyzed primary data from questionnaires distributed to 100 MSME taxpayers in Palu City. By using the theory of planned behavior (TPB) in taxpayer compliance research, researchers can understand in more depth why taxpayers do or do not comply, as well as identify the factors that influence their decisions. Testing the research variables was carried out using the Partial Least Square (PLS) method. The results showed that Tax Incentive-Based Economic Policies have a positive effect on MSMEs' taxpayer compliance. Meanwhile, implementing modern tax administration systems, such as e-registration, e-filing, and e-billing, did not affect MSMEs' taxpayer compliance. This result sheds light on the efficiency of regulation and tax systems to encourage tax compliance. Governments and agencies need to ensure that efforts are made to increase awareness, access, and ease of use of these systems, as well as understanding and overcoming barriers that may arise in practice. These can help design more effective tax policies and educational efforts to increase taxpayer compliance.
Co-Authors Ahmad Maulin Naufa Cakranegara, Pandu Adi Desfi Intan Fitriani Sri Cahayani Yudha Satrio Wibowo