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All Journal Owner : Riset dan Jurnal Akuntansi JMB : Jurnal Manajemen dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan West Science JIMEK
Djenni Sasmita
Universitas Muhammadiyah Tangerang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KAB. OKI SUMATERA SELATAN PERIODE 2017-2019 Djenni Sasmita
JMB : Jurnal Manajemen dan Bisnis Vol 9, No 2 (2020): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v9i2.3256

Abstract

This study aims to determine the performance of the Regional Wealth and Financial Revenue Service (DPKAD) of Oki District, South Sumatra by using the concept of Value For Money. This research was conducted by collecting data for 3 years, from 2017 to 2019. This study used secondary data. The data analysis method used is descriptive qualitative analysis method. Based on the results of research using the concept of Value For Money based on 3 main elements, namely economy, efficiency and effectiveness, it shows that: Economic ratios get 86.54%, 82.64% and 71.43%, which means that the economic ratio is below 100% during 2017 -2019 and the results of this ratio indicate that the criteria for economic ratios are categorized as "economic". The efficiency ratio during the research year of this ratio was 94.69%, 105.17% and 97.95%, although in 2018 the ratio was less efficient because the percentage was above 100%. However, the performance of the Oki district government as a whole is included in the "efficient" category. Meanwhile, the ratio of effectiveness obtained is 96.53%, 86.65% and 76.98%, where the percentage ratio below 100% indicates that this ratio is considered "ineffective". Based on the research results, the concept of Value For Money is very well applied to Oki District DPKAD because it can provide a more structured and comprehensive picture of performance.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam Karsam; Djenni Sasmita; Susana Dewi; Solihin Solihin; Bambang Tedja; Agnes Ksp
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas Djenni Sasmita; Helny Helny; Anita Ade Rahma
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2691

Abstract

The purpose of this study is to determine the Influence of Tax Aggressiveness, Audit Committee, and Company Size on Corporate Social Responsibility Disclosure with Profitability as a Moderator in Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The population of this study includes all Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique uses the purposive sampling technique. Based on the criteria that have been set, 18 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results of the study show that Tax Aggressiveness, Audit Committee and Company Size and the interaction variables between each independent variable and the moderation variable, namely Profitability, together have an influence on Corporate Social Responsibility Disclosure. The results of the study show that Tax Aggressiveness has no effect on Corporate Social Responsibility Disclosure, the Audit Committee has a positive effect on Corporate Social Responsibility Disclosure, and Company Size has a negative effect on Corporate Social Responsibility Disclosure. The moderation variable test shows that Profitability can moderate and weaken the influence of Tax Aggressiveness on Corporate Social Responsibility Disclosure, Profitability cannot moderate the influence of the Audit Committee on Corporate Social Responsibility Disclosure and Profitability cannot moderate the influence of Company Size on Corporate Social Responsibility Disclosure.
Forensic Accounting Research – A Bibliometric and Co-Citation Analysis of Global Literature 2000–2025 Dini Nurdiani; Eko Sudarmanto; Djenni Sasmita; Kristanti Rahman
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3178

Abstract

Akuntansi forensik telah berkembang menjadi disiplin strategis yang memainkan peran penting dalam mendeteksi, mencegah, dan menginvestigasi kejahatan keuangan di tengah meningkatnya kompleksitas sistem keuangan global. Penelitian ini bertujuan untuk memetakan perkembangan, struktur intelektual, dan tren tematik penelitian akuntansi forensik global selama periode 2000–2025 melalui pendekatan analisis bibliometrik dan ko-sitasi. Data penelitian diperoleh dari publikasi jurnal internasional bereputasi yang dianalisis menggunakan teknik bibliometrik deskriptif dan pemetaan jaringan dengan bantuan perangkat lunak VOSviewer. Hasil analisis menunjukkan bahwa forensic accounting merupakan konsep inti yang menghubungkan berbagai tema penelitian, khususnya fraud, auditing, fraud detection, big data, dan digital forensics. Visualisasi overlay dan densitas mengungkap adanya pergeseran fokus riset dari pendekatan forensik tradisional menuju pendekatan berbasis teknologi dan analitik data. Selain itu, analisis ko-sitasi dan kolaborasi menunjukkan bahwa produksi pengetahuan masih terkonsentrasi pada sejumlah penulis, institusi, dan negara tertentu, dengan Amerika Serikat sebagai pusat kolaborasi global. Studi ini memberikan kontribusi dengan menyajikan gambaran komprehensif tentang evolusi dan arah masa depan penelitian akuntansi forensik, serta menyoroti peluang pengembangan riset melalui kolaborasi lintas disiplin dan lintas negara.
Co-Authors Agnes Ksp Anita Ade Rahma Bambang Tedja Dewi Rachmania Dini Nurdiani Hamdani Hamdani Helny Helny Hesty Erviani Zulaecha Karsam Karsam Kristanti Rahman Mohamad Zulman Hakim Rika Ristianti Solihin Solihin Sudarmanto, Eko Susana Dewi