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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmu Lingkungan Kinerja Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Supply Chain Management Kritis Research In Management and Accounting (RIMA) Jurnal Akuntansi dan Bisnis Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Online Insan Akuntan Asia Pacific Fraud Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Patria : Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JKTP COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Research In Management and Accounting (RIMA)
Intiyas Utami
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE Agus Supriyono; Intiyas Utami; Ali Muktiyanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.33-52

Abstract

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations
The Gap Between Supply and Demand in Forensic Accounting Rahmajati, Astrid Putri; Utami, Intiyas
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1863

Abstract

In later a long time, there has been an increment within the request for scientific bookkeepers due to an increment in debasement cases that are progressively complex and high. However, with expanding request, there's a lopsidedness between supply and request. The supply that the analyst implies is measurable bookkeeping instruction that make legal bookkeepers. Hence, this study points to decide the contrasts within the competencies of scientific bookkeeping specialists that must be had by the education on measurable bookkeeping advertised. This ponders employments essential information within the shape of perceptions and interviews. The test of this inquiries about measured to 17 websites from a few colleges overseas and colleges in Indonesia and this study utilized three tests of asset people from two distinctive teach. This investigate could be an expressive subjective inquire about utilizing triangulation test of information sources. This consider found that there are contrasts of supposition between scientific bookkeeping professionals and academics with respect to the competencies that legal bookkeepers must have and with respect to the themes of courses and educational modules. The results have suggestions that the bookkeeping ponder program can contain course themes that are not as it were related to specialized viewpoints but too delicate abilities and difficult abilities that a legal bookkeeper ought to have. Keywords: Capability, gap, requirement, forensic accounting, offer, colleges
Strategies for optimizing the use of local electronic catalogs in the procurement process Pawe, Dominika Odelberta Gaudenzia; Utami, Intiyas; Man, Stanis
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8729

Abstract

The government uses the e-purchasing method through local electronic catalogs (KEL) to support their operational expenditure by focusing on domestic products provided by MSEs and cooperation. This research aims to describe the use of KEL in the procurement process within the regional government of NTT. A descriptive qualitative method was used in this research, with observation, documentation, and interview as the data collection methods. This study found that the regional government apparatus, as the main user of the e-catalog platform, is not yet familiar with procurement planning. In contrast, they could benefit from understanding how to use the e-purchasing system. Further, the supporting factors for KEL are support from procurement parties, the availability of competitive prices and qualities of products, and a well-regulated policy. In comparison, the obstructing factors are lack of knowledge and consistency of the government apparatus on the policy about using KEL, limited alternatives of competitive prices and qualities of available products, and lack of accountability in an e-purchasing mechanism. Therefore, an optimization strategy of well-integrated socialization and formation on using KEL is needed, along with a scheduled evaluation and monitoring by internal auditors and an increasing range of available products on current providers.
Rantai Nilai Pariwisata Sumba Timur dan Sumba Barat Daya Hary Jocom; Daniel Daud Kameo; Intiyas Utami; Viktor Bungtilu Laiskodat
Jurnal Kajian dan Terapan Pariwisata Vol 1 No 2 (2021): May Issue
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT AKADEMI PARIWISATA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53356/diparojs.v1i2.23

Abstract

Currently the tourism sector is one of the development priorities in East Nusa Tenggara. In this regard, this article aims to discuss the dynamics of the tourism value chain in East Sumba and Southwest Sumba. This study used a descriptive qualitative method to describe the dynamics of the tourism value chain in the two districts on the island of Sumba. Data collection techniques through observation, transets, and in-depth interviews. The results of this study indicate that East Sumba and Southwest Sumba have diverse tourism potentials and unexplored natural resources. This potential and wealth has high selling value if it is managed professionally and sustainably by involving local communities. The problems of amenities, accommodation and tourism awareness of the local community are still the main obstacles. However, the value chain that supports the tourism industry has been built even though it is not yet fully functional. Thus, it is necessary to have a strategy and planning for future tourism development involving all stakeholders.
Pengaruh Profitabilitas, Kebijakan Dividen, dan Likuiditas Terhadap Nilai Perusahaan dengan Dimoderasi Kepemilikan Manajemen Hidayattulloh, Wakhyu; Utami, Intiyas; Lestari, Etty Puji
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3195

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan likuiditas terhadap nilai perusahaan, serta peran kepemilikan manajemen sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antar variabel tersebut. Studi ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2024, dengan mempertimbangkan dinamika ekonomi yang terjadi pada masa pasca-pandemi. Profitabilitas diukur dengan Return on Assets (ROA), kebijakan dividen menggunakan Dividend Payout Ratio (DPR), dan likuiditas melalui Current Ratio (CR), sedangkan nilai perusahaan diproksikan dengan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi berganda, dilanjutkan dengan uji interaksi menggunakan Moderated Regression Analysis (MRA) untuk melihat pengaruh kepemilikan manajemen sebagai variabel moderasi. Hasil dari penelitian ini diharapkan memberikan kontribusi dalam pengambilan keputusan keuangan perusahaan dan menjadi bahan pertimbangan bagi investor dalam menilai faktor-faktor yang memengaruhi nilai perusahaan. Selain itu, temuan dalam penelitian ini juga dapat memperkaya literatur ilmiah di bidang manajemen keuangan, terutama dalam konteks tata kelola perusahaan dan strategi peningkatan nilai perusahaan di sektor manufaktur.
Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions Muskita, Frandyo Izak; Utami, Intiyas; Hapsari, Aprina Nugrahesthy Sulistya
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art1

Abstract

Whistleblowing is disclosure of individual or organizational frauds committed by members of an organization. Reporting and response system in organizations are related to whistleblowing intentions and they are considered by whistleblowers to conduct whistleblowing action. This study was conducted to examine the causality relationship between the reporting systems and the organizational responses with whistleblowing intentions. This study was conducted as a laboratorial study at two universities in Central Java with 88 students in Account­ing major as respondents in this study of which this study produced 73 data that are ready to use. The study uses 2x2 between subjects design and manipulates the reporting systems and organizational responses. The result showed that subjects who used an online reporting system and received a response system of whistleblower tended to have higher intentions in carrying out whistleblowing. On the other hand, subjects who used an offline reporting system and who did not received a response system of whistleblower tended to be lower in their inten­tions to do whistleblowing.
Facts, causes and corruption prevention: Evidence in Indonesian ministries Arismaya, Anisa; Utami, Intiyas
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art3

Abstract

This study aims to track corruption cases and describe the causes of corruption in the Indonesian ministry in 2016, 2017, 2018 using descriptive analysis. Data on corruption cases is taken from Indonesian online media news. Furthermore, identifying the level of implementation of the violation reporting system in the Indonesian ministry by using content analysis from the whistleblowing system website in 21 ministries in Indonesia using categorical items from the whistleblowing system implementation according to the KNKG 2008. The results of the study showed that 21 Indonesian ministries applied 19.84 % of the reporting system which means it is in accordance with the reporting system criteria in accordance with the 2008 KNKG. This research will be input for the Indonesian ministry in implementing the reporting system and contribute in the field of accounting as a fraud prevention tool. This research update is carried out by conducting studies for each ministry in Indonesia that has a whistleblowing system website.
How strong is the integrity disclosure in Indonesian Province website? Hellenikapoulos, Maria; Utami, Intiyas
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art4

Abstract

The high level and trend of corruption in Indonesia Province could hinder the goal of Sustainable Development Goals point 16. This study aims to identify disclosures of integrity through websites and classify the Indonesia Provinces into 3 categories, namely high, medium, and low based on the integrity disclosure index using institutional theory. The data is based on content analysis to analyze practices through disclosure of integrity on 34 Indonesian Province websites using the Integrity Framework Disclosure Index instrument. The findings indicate that Indonesia has disclosed 775 items (48%). The items of vision, mission, and integrity report are the biggest disclosed items among other items that show Indonesia’s effort to create a “good image” in the public eyes. Several Provinces are in the moderate category because of a strategic issue in the field of education. Local governments still have to review the increase in integrity disclosure on websites and their real-life implementation to improve integrity and fight corruption in Indonesia.
MAMPUKAH BADAN USAHA MILIK DESA MENERAPKAN KEADILAN PROSEDURAL? Patiran, Marryella Violetha; Utami, Intiyas
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i1.1567

Abstract

Abstract- The objective of this research to explore the ability of Village-owned enterprise in realizing procedural justice. Village-Owned Enterprises should be able to provide justice for its members, but whether they are able to provide procedural justice to stakeholders, namely administrators and village communities. Research on Village-Owned Enterprises is mostly carried out in terms of governance in general, whereas specifically procedural justice has the potential to be investigated as part of governance implementation. This research was conducted with a qualitative method that traced the facts of procedural justice in the Karya Lestari Manunggal Village Company in Boyolali District. Data in the form of interviews with resource persons, namely the management of the Village Owned Enterprises and community representatives. The results of this study indicate that procedural justice cannot yet be fully realized in the Kalem Village-Owned Enterprises due to limited human resources. Conditions of procedural justice that can be realized in terms of the delivery of information in the Village Development Planning Consultation have been carried out. Procedural justice in village-owned enterprises still needs to be optimized by increasing the capacity of human resources. The Office of Community Empowerment in Boyolali District can provide more intensive training to improve human resources. Keywords: Village-Owned Enterprises, Procedural Justice
Accountability in governance: will and can traditional village-owned enterprises achieve it? Hapsari, Aprina Nugrahesthy Sulistya; Utami, Intiyas; Kean, Yohanes Werang
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2165

Abstract

Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.
Co-Authors Abraham Kurniawan Adrianus Jori Agus Supriyono Aida Sari Situmeang Ali Muktiyanto Alifuddin, Andreas anggi saputra Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Arismaya, Anisa Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Ayuananda, Tri Ika Bungtilu Laiskodat, Viktor Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Christina Seva Pranata Daniel D Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Ertambang Nahartyo Etty Puji Lestari Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Hari Sunarto Hary Jocom Hellenikapoulos, Maria Hidayattulloh, Wakhyu I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Jony Oktavian Haryanto Krestiwanda, Laurentia Julinda Vike Kurniawan, Abraham Laksono Trisnantoro M.A Therik, Wilson mansyur abdul hamid Marryella Violetha Patiran MARWATA, MARWATA Mika Puspitasari Muskita, Frandyo Izak Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Patiran, Marryella Violetha Pawe, Dominika Odelberta Gaudenzia Pebri Harto Pranata, Tan, Debora Agnez Priska Tandi Gala Rahmajati, Astrid Putri Rambing, Yolanda Christina Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Situmeang, Aida Sari Situmorang, Tumpal Pangihutan Stanis Man Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Novianti Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Tulis, Yulius Galendra Ulfa Ulfa Valensya Soukotta Vania Yunita Setianto Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Yakobus Werang Kean Yulius Galendra Tulis Yuyun, Yuyun