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All Journal Infestasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Syntax Idea Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan JOEL: Journal of Educational and Language Research Veteran Economics, Management & Accounting Review E-JURNAL AKUNTANSI
Shinta Widyastuti
Universitas Pembangunan Nasional “Veteran” Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Fajar Ramadhan; Husnah Nur Laela Ermaya; Shinta Widyastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.390

Abstract

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.
Peran Tata Kelola Perusahaan dalam Hubungan Tax Avoidance dengan Cost of Equity Masripah Masripah; Shinta Widyastuti; Amelia Sandra
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.601 KB) | DOI: 10.36418/syntax-literate.v6i5.2719

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara tax avoidance dengan cost of equity, serta melihat peran efektivitas dewan komisaris, efektivitas komite audit, dan kualitas audit eksternal terhadap hubungan antara tax avoidance pada cost of equity. Penelitian ini menggunakan data sekunder laporan keuangan tahunan dan ICMD. Analisis data dilakukan dengan menggunakan regresi berganda dengan OLS. Pengolahan data dilakukan dengan metode regresi berganda. Jumlah sampel yang diambil 54 perusahaan mnufaktur dari tahun 2014 hingga 2018. Hasil penelitian memberikan bukti empiris bahwa saat perusahaan melakukan tax avoidance akan berdampak pada cost of equity yang rendah. Peran efektivitas dewan komisaris, efektivitas komite audit, dan kualitas audit eksternal tidak memberikan bukti bahwa terdapat pengaruh yang signifikan dalam hubungan antara tax avoidance dengan cost of equity.
MELIHAT PRAKTEK PENERAPAN PPH PASAL 23 PADA SEKRETARIAT KABINET REPUBLIK INDONESIA Atthaya Nasywa Raiqa Maulana; Shinta Widyastuti
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6786

Abstract

This article aims to find out what procedures are carried out by government agencies regarding tax deposits and payments. The method used is a qualitative method. The results obtained are knowing the tax object of PPh 23 which is withheld by the Cabinet Secretariat and the calculation of PPh 23, the deposit of PPh 23, the procedure for withholding and implementation of the PPh 23 deposit, as well as the further deposit process carried out by the Cabinet Secretariat in accordance with applicable regulations. The procedure for withholding PPh 23 in the Cabinet Secretariat has been carried out in accordance with the operational standards contained in the Minister of Finance Regulations as well as the Cabinet Secretariat Regulations (Perseskab) which are internal regulations in the Cabinet Secretariat. Apart from that, the process of depositing PPh 23 as well as other tax deposits or payments, is carried out in 2 (two) ways, namely by Transfer and Cash transactions. However, the Cabinet still had errors in input. This error was caused by the employee's ignorance of the appropriate procedures for withholding PPh 23 at the Cabinet Secretariat. Keywords: Procedure; PPh 23; Cabinet Secretariat; tax deposit; Tax deductions     Abstrak Tulisan ini bertujuan untuk mengetahui bagaimana prosedur yang dilakukan oleh instansi pemerintahan tentang penyetoran dan pembayaran pajak. Metode yang diguanakan adalah metode kualitatif. Hasil yang dioperoleh adalh mengetahui objek pajak PPh 23 yang dipotong oleh Sekretariat Kabinet dan perhitungan atas PPh 23, penyetoran PPh 23, prosedur pemotongan dan pelaksanaan penyetoran PPh 23, serta proses penyetoran lebih lanjut yang dilakukan oleh Sekretariat Kabinet sesuai peraturan yang berlaku. Prosedur pemotongan PPh 23 dalam Sekretariat Kabinet sudah dilakukan sesuai dengan standar operasional yang tertuang dalam Peraturan Menteri Keuangan juga Peraturan Sekretariat Kabinet (Perseskab) yang merupakan peraturan internal dalam Sekretariat Kabinet. selain itu, proses penyetoran PPh 23 maupun penyetoran ataupun pembayaran pajak lainnya, dilakukan dengan 2 (dua) cara, yaitu dengan transaksi Transfer dan Tunai. Namun, Kabinet masih terdapat kesalahan dalam penginputan. Kesalahan ini dikarenakan atas ketidaktahuan pegawai terhadap prosedur yang sesuai atas pemotongan PPh 23 pada Sekretariat Kabinet. Kata Kunci: Prosedur; PPh 23; Sekretariat Kabinet; Penyetoran; Pemotongan
PROFESIONALISME, INDEPENDENSI, DAN KUALITAS AUDIT DIMODERASI OLEH TIME BUDGET PRESSURE Iqbal Najmudin Sholeh; Widyastuti, Shinta
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8126

Abstract

This research aims to see whether there is an effect of professionalism and auditor independence on audit quality with time budget pressure as a moderating variable. This study uses a quantitative method with the sample being auditors who are in public accounting firms located in the south Jakarta area. The data collection technique used simple random sampling with a sample size of 110 respondents. The data was processed and tested using the Partial Least Square method with the SmartPLS.3.0 application. The results of this study indicate that auditor professionalism and auditor independence have a significant positive effect on audit. Meanwhile, time budget pressure cannot weakening the relationship between auditor professionalism and auditor independence on audit quality.
Restrukturisasi Kredit dan Kecukupan Modal: Apakah Mempengaruhi Likuiditas? Shinta Widyastuti; Cindy Mariani
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p03

Abstract

The COVID-19 pandemic has caused the banking sector to become one of the sectors experiencing problems due to the increasing number of non-performing loans and a decrease in the capital adequacy ratio. The purpose of this study was to determine the effect of credit restructuring, the effect of capital adequacy on bank liquidity moderated by bank size. The population in this study are Conventional Commercial Banks and Sharia Commercial Banks registered with the Financial Services Authority (OJK). The sample technique used was purposive sampling method and obtained 61 banks as samples. The analysis technique in this study uses Multiple Linear Regression Analysis with the STATA program. The results show that credit restructuring has a negative effect on banking liquidity, capital adequacy has a positive effect on banking liquidity, bank size weakens the effect of credit restructuring on banking liquidity, and bank size does not strengthen the effect of capital adequacy on banking liquidity. Keywords: Loan Restructuring, Capital Adequacy, Liquidity, Bank Size
Literasi Recycled Content Sampah Plastik Guna Menciptakan Sustainability Environment di SMK Negeri 3 Depok Shinta Widyastuti; Masripah; Dianwicaksih Arieftiara; Muhamad Nazril Setiawan; Yunus Dwi Ruhiyat
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i3.5607

Abstract

Sampah plastik merupakan sampah terbesar kedua yang ada di Indonesia, akan tetapipengetahuan masyarakat tentang bagaimana memperlakukan sampah plastik tersebut agardapat didaur ulang kurang disosialisasikan. Begitupun yang terjadi di lingkungan SMKNegeri 3 Depok, belum ada sosialisasi tentang bahaya sampah plastik. Tujuan kegiatanPengabdian kepada Masyarakat ini adalah untuk memberikan sosialisasi kepada Guru danSiswa terkait dampak sampah plastik terhadap lingkungan, bagaimana memperlakukansampah plastik kemasan agar dapat didaur ulang, serta bagaimana sampah plastik dapatdimanfaatkan kembali untuk sesuatu yang bernilai tambah. Kegiatan yang dilakukan dalamPkM ini adalah memberi sosialisasi terkait lingkungan dan sampah plastik, memberikanpelatihan pembuatan pot tanaman hidroponik dari sampah botol plastik hingga penanamanbibit sayur kedalam pot, serta pendampingan penyusunan poster sebagai media literasilingkungan. Hasil yang diperoleh dari kegiatan ini adalah adanya peningkatan pengetahuansiswa sebesar 68% tentang sampah dan proses pengolahan sampah untuk mendukungekonomi sirkular.Kata Kunci : Recycled Content; Sustainability; Ekonomi Sirkular; Hidroponik;Sampah Plastik; SMK Negeri 3 Depok
Co-Authors Alfida Aziz Amelia Sandra Andhika Octa Indarso Atthaya Nasywa Raiqa Maulana Bella Yohana caesar krismonanda Cindy Mariani Dewi Darmastuti Dianwicaksih Arieftiara Eki Kustiawan Haris Fajar Ramadhan Feisal Ahmad Riyadi Galuh Kirana Nugraheni Husnah Nur Laela Ermaya Iqbal Najmudin Sholeh Masripah Masripah Muhamad Nazril Setiawan Nobelson, Nobelson Nurmatias Nurmatias Rahmasari Fahria Ranti Nugraheni Ria Astriratma Yoyoh Guritno Yunus Dwi Ruhiyat