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<![CDATA[Peran Auditor Internal Dalam Consulting Perusahaan ]]>
<![CDATA[Subekti Catur Oktarisa]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v9i1.3443
<![CDATA[This study examines the added value that businesses can derive from internal auditors through their consulting role. This is research that provides an overview of consulting activities in a business context. In today's complexity and constantly changing business issues, leveraging the wealth of collective business information obtained by internal auditors to add value and enhance competitiveness is therefore a good strategy. Under stewardship theory, internal audit will support the board and management team through a consulting role and are expected to provide advice on business improvements or future investment opportunities if the company is aggressive for new ventures, etc. This research is a literature review that discusses the nature and level of consulting activity in a company. The results show that internal auditors provide consultation at the request of management, the board of directors or the audit committee, on an ad-hoc basis to help improve business operations and to achieve organizational goals. This study contributes to the literature by providing deeper insight into the nature and level of consulting activity carried out by internal auditors.]]>
<![CDATA[ORGANIZATIONAL TRANSFORMATION: MEMEDIASI PENGARUH INVESTASI TEKNOLOGI INFORMASI TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Wiwik - Supratiwi]]>;
<![CDATA[Dian Agustia]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 3 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2019.v3.i3.4084
<![CDATA[The purpose of this research is to examine the role of organizational transformation in mediating the effect of Information Technology (IT) investments on organizational performance in local governments. This research is expected to assist local governments to implement IT effectively to improve their organizational performance. This research is designed as quantitative research. The unit of analysis of this study is the district/ city level. The research sample is 38 districts/ cities in East Java province using convenience samples due to the limitations of time, cost, and access to data collection. Data used are primary data collected through questionnaires to respondents from the determined Local Government Agencies in each sample district/ city. The data analysis of this study uses SEM-PLS because it can be used for the small number of samples and can predict complex models. Data processing using the Warp PLS 6.0 software application. This study uses the second-order construct model with reflective first-order and second-order. Variables are measured by using a 1-7 semantic differential scale. The theory used is the process theory with teleology typology. This study found that organizational transformation mediates partially the effect of IT investment on organizational performance in local governments. Future studies may add other mediation variables and use the different measurements for each latent variable, to test the consistency of the results of this study. ]]>
<![CDATA[REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE ]]>
<![CDATA[Mohammad Tri Atmaja]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
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DOI: 10.22216/jit.v15i1.199
<![CDATA[Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus]]>
<![CDATA[THE INFLUENCE OF THE CEO POPULARITY ON PERFORMANCE OF BANKING COMPANIES AT THE EARLIER STAGES OF COVID-19 ]]>
<![CDATA[Wardhani, Dian Kusuma]]>;
<![CDATA[Supratiwi, Wiwik]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps obtain better company performance.]]>
<![CDATA[REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE ]]>
<![CDATA[Mohammad Tri Atmaja]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
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DOI: 10.22216/jit.v15i1.199
<![CDATA[Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus]]>
<![CDATA[Characteristics of a Good Board of Directors for Indonesian SOEs Performance ]]>
<![CDATA[Dian Kusuma Wardhani]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 38 No 1 (2023): January ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.v38i1.4410
<![CDATA[Introduction/Main Objectives: This research aims to empirically show the positive influence of the board of directors' characteristics on company performance, proxied by female directors, political connections, economic and/or business educational backgrounds, and education levels. Background Problems: Essential characteristics are required to produce quality strategies because they directly affect the performance of SOEs, and Regulation PER-8/MBU/08/2020 of the Minister of SOEs restructures the BOD to increase the proportion of women. Novelty: This research measures SOEs' performance from their financial, administrative, and operational aspects. It comprehensively assesses the dual function of SOEs as public servants and producers of state profits. Research Methods: A total of 245 Indonesian state-owned enterprises were examined between 2014 and 2019 using panel regression with the random effect model. The companies’ performance data were obtained from the Information Management and Documentation Officer (PPID) of the Ministry of SOEs of the Republic of Indonesia (RI). Finding/ Results: The results show that female directors and political connections positively influence the performance of SOEs. According to the robustness test, directors with economic and/or business education backgrounds positively influence the financial performance, and the higher the education level is, this negatively influences the performance of SOEs. Conclusion: Essentially, this research supports the plan of the Minister of SOEs to increase the proportion of women on the boards of directors. The findings also prove that political connections strengthen the personal qualities of SOE directors, whether they are female or not.]]>
<![CDATA[REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE ]]>
<![CDATA[Mohammad Tri Atmaja]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
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DOI: 10.22216/jit.v15i1.199
<![CDATA[Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus]]>
<![CDATA[REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE ]]>
<![CDATA[Mohammad Tri Atmaja]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education ) ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi Wilayah X ]]>
Show Abstract
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Download Original
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Check in Google Scholar
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Full PDF (291.823 KB)
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DOI: 10.22216/jit.v15i1.199
<![CDATA[Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus]]>
<![CDATA[Peran Kode Etik Dalam Menjaga Integritas Konsultan Pajak ]]>
<![CDATA[Malika Balqis]]>;
<![CDATA[Wiwik Supratiwi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1728
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran etika dalam mendukung sikap profesionalisme konsultan pajak karena adanya peran ganda yang harus dijalankan oleh konsultan pajak yaitu sebagai mitra pemerintah sekaligus wajib pajak. Jenis penelitian ini adalah peneltian deskriptif kualitatif dengan menerapkan metode penelitian kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang relefan dengan judul yang akan diteliti. Hasil penelitian menjelaskan bahwa konsultan pajak memiliki peran yang sangat penting dalam sistem perpajakan karena berhubungan langsung dengan wajib pajak. Konsultan pajak yang patuh terhadap kode etik profesinya dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong pertumbuhan kepatuhan wajib pajak terhadap regulasi perpajakan Indonesia. Oleh karena itu, diperlukan adanya intervensi dari pemerintah dalam memastikan bahwa pelaksanaan kerja konsultan pajak telah menerapkan kode etik profesi yang telah ditetapkan sehingga pelayanan yang diberikan kepada wajib pajak oleh konsultan pajak dilaksanakan sesuai dengan regulasi perpajakan yang berlaku. Penelitian ini merupakan penelitian kepustakaan (library research). Hasil penelitian ini ditujukan kepada pemerintah agar segara memberikan tindakan tegas untuk menertibkan kembali praktik-praktik pelanggaran perpajakan yang berhubungan dengan konsultan pajak dengan cara melakukan tindakan penegakan hukum berupa pemeriksaan pajak secara merata dan tersistematis secara berkala kepada seluruh Wajib Pajak. ]]>
<![CDATA[Political Connection and Corporate Performance: A Research Library ]]>
<![CDATA[Balqis, Malika]]>;
<![CDATA[Raharjo, Yulianti]]>;
<![CDATA[Supratiwi, Wiwik]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i4.7236
<![CDATA[This study aims to review various literatures and get an overview related about political connection and corporate performance from a research library. This type of research is library research. This research uses various written sources such as articles, books, and other relevant documents. The main sources of information for articles used in this study are in the last 10 years, namely 2011 to 2020. This study uses online journal databases such as Scopus, Google Scholar, and Emerald to obtain literature from previous studies that are relevant to the topic of this research. The keywords used in the literature search process include political connection, firm performance, politically connected board, political connected in boardroom, and political connection and firm performance. Researchers conduct an analysis of how the relationship between the board of directors is connected to politics and the resulting company performance. The results show that companies that have political connections will receive a number of benefits and can help companies to improve their performance. These advantages include a lower cost of equity, much lower borrowing costs and interest, lower tax rates, and much better stock market performance.]]>
