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<![CDATA[Pendampingan Mewujudkan Kesadaran Wajib Pajak Bagi Penggiat UMKM Desa Gede Pangrango Kecamatan Kadudampit, Sukabumi ]]>
<![CDATA[Widiastuti, Ni Putu Eka]]>;
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Masri, Indah]]>;
<![CDATA[Susilawati, Susilawati]]>;
<![CDATA[Nuryati, Tutty]]>;
<![CDATA[Khasanah, Uswatun]]>;
<![CDATA[Saprudin, Saprudin]]>;
<![CDATA[Kuswanto, Randy]]>;
<![CDATA[Adrian Muluk, Muhammad]]>;
<![CDATA[Kurniawan, Budi]]>
<![CDATA[ Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025 ]]>
Publisher : <![CDATA[Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM) ]]>
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DOI: 10.33753/ijse.v6i1.178
<![CDATA[This community service project conducted by the Jakarta area accounting lecturer forum team aims to increase tax awareness among Micro, Small, and Medium Enterprise (MSME) owners in the Gede Pangrango Tourism Village. The project conducted workshops, provided individual tax assistance, and advocated for policy changes. As a result, there is potential for a significant increase in tax awareness, improved tax compliance, and increased tax revenue following these activities. The project successfully established a sustainable tax education program for MSME owners in Gede Pangrango Village with several contributions, including: (1) increased tax knowledge and compliance; (2) empowerment of MSMEs; (3) improved quality of financial statements; (4) increased competitiveness of MSMEs, and (5) appreciation from the local government for the role of academics in assisting MSME owners to understand tax obligations.]]>
<![CDATA[Analisis Penerapan PSAK 224 pada Grup LIPPO yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Verdianto, Keevin Keane]]>;
<![CDATA[Sihotang, Celine D. A. P.]]>;
<![CDATA[Liem, Cherry]]>
<![CDATA[ Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition) ]]>
Publisher : <![CDATA[APPS Publications ]]>
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DOI: 10.46273/qs4ysk57
<![CDATA[A lot of companies in Indonesia have ownership structures controlled by families or groups, increasing the potential for transactions with related parties. This can potentially lead to the risk of conflicts of interest and manipulation of financial data. To address these risks, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) established Statement of Financial Accounting Standards (PSAK) Number 224 concerning Related Party Disclosures. This study was conducted to identify the compliance of the disclosure of key management compensation and transactions with related parties during the 2019-2023 period with PSAK 224. The subjects of this research are Lippo Group companies listed. This research uses a qualitative descriptive method, by analyzing the data contained in the annual report. The results showed that in the 2019-2023 period, the disclosure of key management compensation by Lippo Group companies still did not cover all components completely, except for short-term employee benefits. Meanwhile, the disclosure of transactions with related parties could not be declared complete in accordance with paragraph 18 of PSAK 224.]]>
<![CDATA[TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG ]]>
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Wisudarwanto, Fandi]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v13i1.1897
<![CDATA[Abstract Ë— The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt. Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt]]>
<![CDATA[PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD ]]>
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Hanifah, Ayunda Novita]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v14i2.2879
<![CDATA[Abstract” This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in Indonesia based on the ASEAN Corporate Governance Scorecard listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and panel data regression anlysis. The results of this study prove that board Independence has a negative effect on Sustainability Reporting. The results of the Audit Committee and Managerial Ownership have no correlation with Sustainability Reporting. Keywords: Board Independence; Audit Committee; Managerial Ownership; Sustainability Reporting.]]>
<![CDATA[Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Yannifar, Afid Firdaus]]>;
<![CDATA[Idawati, Wiwi]]>
<![CDATA[ Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/mia.v13i1.60
<![CDATA[The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.]]>
<![CDATA[Penerapan Sistem Pengendalian Intern dan Akuntabilitas Keuangan dalam Mewujudkan Kualitas Laporan Keuangan ]]>
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Eleonora, Lia]]>
<![CDATA[ EQUITY Vol 22 No 2 (2019): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v22i2.1367
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris tentang sistem pengendalian internal dan akuntabilitas keuangan merupakan faktor penting dalam pembentukan kualitas laporan keuangan, terutama di Pemerintah Kota Bekasi. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada 114 responden di Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Bekasi. Model dasar penelitian ini adalah kausalitas menggunakan alat analisis Structural Equation Model (SEM) sehingga analisisnya lengkap dan tidak bias. Hasil penelitian ini membuktikan bahwa sistem pengendalian internal mempengaruhi kualitas laporan keuangan Pemerintah Kota Bekasi dan akuntabilitas keuangan mempengaruhi kualitas laporan keuangan Pemerintah. Kota Bekasi, sehingga dapat disimpulkan bahwa sistem pengendalian internal dan faktor akuntabilitas keuangan pada Pemerintah Kota Bekasi memainkan peran strategis dalam menciptakan pemerintahan Pemerintahan Pemerintahan yang Baik (GGG).]]>
<![CDATA[Analisis Atribute Auditor dan Audit Report Lag ]]>
<![CDATA[Idawati, Wiwi]]>
<![CDATA[ EQUITY Vol 24 No 2 (2021): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v24i2.3525
<![CDATA[Penelitian ini bertujuan untuk menguji audit report lag dengan beberapa faktor yang mempengaruhinya seperti komite audit, rotasi audit dan ukuran KAP dengan ROA dan DER sebagai variabel kontrol pada periode 2018 sampai dengan tahun 2020 pada perusahaan pertambangan. Jenis penelitian adalah kausalitas sedangkan data yang digunakan adalah data skunder serta alat analisis data menerapkan Eviews 9 sebagai aplikasi dalam penelitian. Populasi pada perusahaan ini adalah seluruh perusahaan tambang sebanyak 41 dan terdaftar di BEI selama tahun 2018 sampai dengan 2020 dengan teknik penarikan sampel adalah purposive sampling sebanyak 24 perusahaan. Hasil penelitian ini menyatakan rotasi audit serta ukuran KAP memiliki pengaruh dan variabel yang tidak memiliki pengaruh terhadap audit report lag yaitu komite audit.]]>
<![CDATA[Pengaruh Financial Distress, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit ]]>
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Alkessa, Khevin]]>
<![CDATA[ Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 9 No. 3 (2023): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and B ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jemp.v9i3.453
<![CDATA[Penelitian ini bertujuan untuk menganalisa pengaruh financial distress, debt default, dan pertumbuhan perusahaan terhadap opini audit going concern. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Penelitian menggunakan data yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dan mengumumkan kegiatannya pada periode 2016-2020. Total sampel penelitian ini adalah 36 perusahaan dengan total pengamatan sebanyak 180. Metode analisis data yang digunakan adalah statistik deskriptif dan uji regresi logistik dengan menggunakan program SPSS 22. Dari hasil uji statistik deskriptif dapat disimpulkan bahwa terdapat 22,22% atau 40 laporan keuangan perusahaan yang mendapat opini audit going concern dari total 180 pengamatan yang dilakukan. Pada uji kelayakan model regresi dengan menggunakan uji Hosmer and Lemeshow Test menunjukan nilai probabilitas signifikansi sebesar 1,000 > 0,05 sehingga model regresi ini fit dan dapat dianalisis lebih lanjut. Berdasarkan hasil uji regresi logistik yang terbentuk, dapat disimpulkan bahwa financial distress dan debt default berpengaruh signifikan negatif terhadap penerimaan opini audit going concern, sedangkan pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern.]]>
<![CDATA[PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN AUDIT TENURE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN AUDIT EFFORT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Idawati, Wiwi]]>;
<![CDATA[Permana, Larasati Kartika]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v16i1.3529
<![CDATA[Abstract - This study is a quantitative research that aims to examine the effect of sustainability reporting quality and Audit tenure on financial reporting quality with audit effort as a moderating variable. The research uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. Sampling criteria used a purposive sampling method which obtained a total of 64 samples from 32 manufacturing companies. Testing the hypothesis in this study uses a multiple linear regression model. The research model was processed and tested using STATA Ver.16. The results of this study are: 1) Sustainability reporting quality does not influence financial reporting quality. 2) Audit tenure has a significant positive influence on financial reporting quality. 3) Effort Audit strengthens the effect of the Sustainability reporting quality on financial reporting quality. 4) Audit effort strengthens the effect of Audit tenure on financial reporting quality. Keywords: Financial Reporting Quality; Sustainability Reporting Quality; Audit Tenure; Audit Effort]]>
<![CDATA[CHARACTERISTICS OF CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING WITH PROFITABILITY AS MODERATING ]]>
<![CDATA[Idawati, Wiwi]]>
<![CDATA[ Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition) ]]>
Publisher : <![CDATA[Sampoerna University ]]>
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DOI: 10.46273/jobe.v13i2.557
<![CDATA[The information disclosed through the company's Sustainability Reporting report transparently will make it easier for stakeholders to know how the company carries out its activities and find out what impacts actually occur in the environment around the Company.This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. This study examines the influence of Corporate Governance, Sustainability Report Disclosure moderated with profitability variables. This study uses data on 34 companies that participated in the Asia Sustainability Reporting Rating for the 2019-2023 period with secondary analysis using quantitative methods. The results of this study explain that the Audit Committee has no effect on Sustainability Report Disclosure, the Board of Commissioners has a positive effect on Sustainability Report Disclosure, the Board of Directors has a positive effect on Sustainability Report Disclosure, then profitability strengthens the relationship between the Audit Committee and the board of commissioners towards Sustainability Report Disclosure while profitability does not moderate the board of directors towards Sustainability Report Disclosure]]>
