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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Akuntansi dan Humanika Gorga : Jurnal Seni Rupa Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Harmonia: Journal of Research and Education Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Gondang: Jurnal Seni dan Budaya EKONOMIS : Journal of Economics and Business Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JISIP: Jurnal Ilmu Sosial dan Pendidikan Pantun: Jurnal Ilmiah Seni Budaya Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi CITRAWIRA : JOURNAL OF ADVERTISING AND VISUAL COMMUNICATION Continuous Education : Journal of Science and Research PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual
Jaeni Jaeni
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies Wulandari, Sartika; Oktaviani, Rachmawati Meita; Jaeni, Jaeni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2496

Abstract

Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible.
Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah) Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1703

Abstract

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA Safitri, Novi; Jaeni, Jaeni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11896

Abstract

The village funds are a source of funding for government administration, development implementation, community development, and community empowerment. These funds are sent from the APBN to the villages through the district or city APBD. Village funds are given to improve infrastructure and it is hoped that the government can advance in all aspects of underdeveloped villages. Good management of village funds can realize the government's hope to advance underdeveloped villages. Testing and analyzing the elements that impact the accountability of village budget management is the goal of this study. The investigation was conducted using quantitative approaches. The data utilized here are primary data collected questionnaires sent out to village officials in the village head office in Jekulo District, Kudus Regency. In order to meet its set criteria, this study used the purposive sampling method. This research makes use of SPSS version 23’s multiple linear regression analysis as its analytical tool. According to the results of the test, the accountability of village fund management is unaffected by siskeudes application, competence, transparency, and local knowledge, but it is positively affected by the internal control system.
DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (STUDI EMPIRIS PADA DESA DI KABUPATEN DEMAK) Khesa Widhastama, Valentina Adventa; Jaeni, Jaeni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14139

Abstract

The result of the research has the aim of impacting the determinants of accountability in village’s financial management in Demak Regenc). Research testing uses causal testing (hypothesis testing) because it uses hypotheses for tests carried out between variables. The sample on the researches was taken just use purposive sampling of 80 respondents. The data on this research using method uses quantitative data and primary data. That type use research on data uses validity test methods, reliability of tests, multiple linear regression for analysis, classic assumption tests (normality, multicollinearity and heteroscedasticity) and hypothesis tests processed using SPSS 26. The results of task are presentation of financial statements is not significant and negative. That research Internal Control System the results are significant and positive. The results of Community Participation are not significant and positive. The Village Apparatus Competency results are significant and positive in. Meanwhie results of Financial Report Accessibility are insignificant and negative. Keywords : Financial Statement Accessibility, Internal of Control System, ,Village Financial Management Accountability
Peran Ekstrakurikuler Seni Angklung dalam Mengembangkan Karakter dan Sikap Patriotisme Siswa Adiyana, Sandi; Jaeni, Jaeni; Fussalam, Yahfenel Evi
Continuous Education: Journal of Science and Research Vol. 6 No. 3 (2025)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/ce.v6i3.3185

Abstract

Menurunnya sikap cinta tanah air di kalangan siswa menjadi perhatian penting dalam dunia pendidikan saat ini. Sekolah sebagai lembaga yang berfungsi membentuk karakter memiliki peran strategis dalam menanamkan nilai kebangsaan melalui berbagai kegiatan yang dirancang secara terarah. Salah satu upaya yang dapat dilakukan adalah melalui kegiatan ekstrakurikuler seni, khususnya seni angklung yang merupakan warisan budaya Indonesia. Penelitian ini bertujuan untuk menggambarkan bagaimana kegiatan ekstrakurikuler seni angklung dapat dimanfaatkan sebagai sarana untuk menumbuhkan perilaku patriotisme siswa. Dengan menggunakan metode penelitian kualitatif deskriptif, penelitian ini mengkaji proses pelaksanaan, pengalaman belajar siswa, serta nilai-nilai kebangsaan yang terinternalisasi melalui kegiatan angklung di SMAN 1 Gununghalu. Subjek penelitian terdiri atas siswa yang aktif mengikuti ekstrakurikuler seni angklung. Hasil penelitian menunjukkan bahwa keterlibatan siswa dalam kegiatan angklung tidak hanya meningkatkan kecintaan mereka terhadap seni budaya Sunda, tetapi juga menumbuhkan rasa bangga terhadap identitas nasional. Nilai-nilai seperti kebersamaan, disiplin, penghargaan terhadap budaya, dan rasa memiliki terhadap bangsa semakin terlihat dalam perilaku sehari-hari siswa di lingkungan sekolah. Dengan demikian, kegiatan ekstrakurikuler seni angklung terbukti menjadi salah satu sarana efektif dalam memperkuat perilaku patriotisme di kalangan peserta didik.
Motion Value Smoothly Cimande Pencak Silat in Preserving Cultural Identity and Character Building Lestari, Rahayu; Jaeni, Jaeni; Fussalam, Yahfenel Evi
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 10, No 2 (2026): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v10i2.10127

Abstract

This study examines the local wisdom values embodied in the Salancaran movements of Cimande Pencak Silat and their relevance to strengthening character education in schools. Salancaran movements, as one of the basic sequences in the Cimande style, function not only as self-defense techniques but also contain philosophical messages reflecting Sundanese cultural values such as patience, perseverance, self-control, vigilance, and respect. Using a qualitative approach utilizing ethnographic and ethnopedagogical methods, this study explores the cultural meanings inherent in Salancaran practices through field observations, interviews with Cimande practitioners, and document analysis. The results indicate that the values within the Salancaran movements are strongly linked to the dimensions of the Pancasila Student Profile, thus providing potential as a source for contextual character learning within the Independent Curriculum. The integration of these local cultural values can enrich culture-based educational strategies while strengthening student identity amidst the challenges of globalization. This research provides theoretical contributions to the development of ethnopedagogical studies and practical benefits for education through a conceptual model for utilizing local wisdom as a source for character learning. 
DETERMINAN PENGARUH KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Cahya Anin Ditya; Jaeni Jaeni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6172

Abstract

Penelitian ini berupaya untuk mengkaji berbagai komponen-komponen yang memengaruhi efektivitas dalam mengidentifikasi kecurangan, meliputi Tekanan Waktu, Independensi, Skeptisisme Profesional, Pengalaman.Kerja, Etika Profesi, Kompetensi, serta Beban Kerja. Sampel yang digunakan terdiri dari 90 pemeriksa yang berpraktik di Kantor Akuntan Publik Kota Semarang. Informasi dikumpulkan melalui bantuan kuesioner dan kemudian diproses menggunakan analisis regresi multipel dengan aplikasi SPSS 25 untuk menguji asumsi penelitian. Hasil analisis mengindikasikan bahwa tekanan waktu, sikap skeptis profesional, etika profesi, serta beban kerja tidak memberikan kontribusi yang berarti pada efektivitas auditor dalam mengenali adanya kecurangan. Sebaliknya, independensi, pengalaman kerja, dan kompetensi terbukti memberikan asosiasi positif yang bermakna dalam meningkatkan kemampuan auditor dalam mengidentifikasi adanya kecurangan.
Seni Tari Kontemporer Sebagai Art Therapy dalam Mendukung Perkembangan Psikomotor dan Emosional Siswa Tunagrahita Ringan Rizky Nurul Khotimah; Jaeni Jaeni; Yahfenel Evi Fussalam
Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual Vol. 2 No. 4 (2025): Desember: Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/misterius.v2i4.1030

Abstract

Inclusive education requires learning approaches that are not solely oriented toward academic achievement but are also capable of supporting the psychomotor and emotional development of students with special needs, including those with mild intellectual disabilities. Students with mild intellectual disabilities commonly experience limitations in motor coordination, emotional regulation, and attention focus, which necessitate adaptive, holistic, and experiential learning strategies. This study aims to describe the implementation of contemporary dance as an art therapy approach in supporting the psychomotor and emotional development of students with mild intellectual disabilities in an inclusive school setting. The study employed a quantitative approach using a Single Subject Research (SSR) method with an A–B–A design. The research subject was one ninth-grade student with mild intellectual disability at SMPN 1 Karangtengah. Data were collected through systematic observation during the baseline-1 (A-1), intervention (B), and baseline-2 (A-2) phases, using indicators of psychomotor and emotional development. The results showed improvements in motor coordination, movement fluency and balance, imitation ability, attention focus, and emotional expression during the intervention phase. In the baseline-2 phase, most of the acquired abilities were maintained despite the termination of the intervention, indicating stability in behavioral changes. These findings suggest that contemporary dance as an art therapy approach has the potential to serve as a relevant and effective pedagogical-therapeutic strategy in supporting the psychomotor and emotional development of students with mild intellectual disabilities. The implications of this study indicate that contemporary dance can be integrated into arts learning or Individualized Education Programs as a humanistic learning alternative oriented toward students’ developmental needs within inclusive education contexts.
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0041 Rachmawati Khoirina 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0050 Ary Dwi Prasetyo 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Achmad Badjuri Adiyana, Sandi Amalia nurqaidah Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arief Himmawan Dwi Nugroho Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Atikasari, Dewi Ayu Kurnia, Alifia Cahya Anin Ditya Cahyani, Magfi Redia Ceacilia Srimindarti Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Febrilian, Tiffany Nabila Fifie Silmi Zakiyah Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 Greg Anggana Lisiantara Greg. Anggana L Hadi, Teguh Parmono HaulaRizqiMonadia, 14.05.62.0002 Hemas Citra Maharani Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Irvan Agy Pranandika Kartika Andi Khanifah Khanifah Khesa Widhastama, Valentina Adventa KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Lisiantara, Gregorius Anggana Lorenza Aryatama, 14.05.52.0293 meifiani Meifiani Nur Istiqomah Monita Precillia Muhammad Ali Ma’sum Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novi Safitri Novianti Mugi Rahayu, 16.05.62.0024 Oktavianti, Yeni Sari Pancawati Hardiningsih Permata, Permata Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Prima Rohardian Sari Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Rachmawati Meita Oktaviani Rahayu Lestari Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Rizky Nurul Khotimah Saktiyana Nurcahyani Sari Rahmadhani Sari, Prima Rohardian Selo Sulistyo, Selo Sri Suning Kusumawardani Sukmawati Saleh Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035 Yuditiyani, Yuditiyani Zakiyah, Fifie Silmi Zati Rizka Fadhila