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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Innovative: Journal Of Social Science Research Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies J-CEKI JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Meminimalisasi Penggelapan Pajak Melalui Optimalisasi Kesadaran Perilaku Wajib Pajak Dengan Pendekatan Theory Of Planned Behavior Aditiyanto Ekaputra; Triyono Triyono; Fatchan Achyani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1979.7 KB) | DOI: 10.37676/ekombis.v10i1.1761

Abstract

Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan oleh perilaku dari wajib pajak yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak menggunakan pendekatan Theory of planned behavior. Metode yang digunakan dalam penyusunan artikel ini adalah pendekatan studi pustaka atau studi literatur. Pencarian jurnal tersebut dilakukan melalui database elektronik Google Scholar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai dengan topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni persepsi wajib pajak atas ketidakadilan, adanya tarif pajak yang tinggi, dan belum adanya pengalaman dalam pemeriksaan pajak serta adanya tingkat pendapatan yang besar akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.
Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan Nashirotun Nisa Nurharjanti; Erma Setiawati; Eni Kusumawati; Fatchan Achyani
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3230

Abstract

Disclosure of Corporate Social Responsibility (CSR) reflects a company’s concern for its surrounding environment. This study examines the level of CSR disclosure among companies in the plantation agriculture sector. The aim is to determine the level of CSR compliance presented in the Sustainability Report based on GRI standards. The results of this study indicate that PT. Astra Agro Lestari Tbk, PT Bukit Asam Tbk, PT. Eagle High Plantations Tbk, PT. London Sumatra Indonesia Tbk, PT. Sinar Mas Agro Resources Technology Tbk and PT. Sawit Sumbermas has been continuously disclosing CSR with GRI Standards even though there are a number of indicators in GRI Standards that have not been disclosed. However, the application of CSR disclosure has been done both internally and externally. Especially PT. Astra Agro Lestari Tbk, which has an average percentage of 2016-2018, has a record of 75% which is included in the Applied Good category. Where the general disclosure compliance rate was 87.50%, compliance in management approach 100%, compliance in environment 96.67%, and compliance in social 90.2%
Determinants of The Quality of Village Financial Statements and The Implementation of SISKEUDES as A Mediation Variables Rina Trisnawati; Fatchan Achyani; Nur Ulifiati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) Fatchan Achyani; Lovita Lovita; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17578

Abstract

The condition of a company must experience ups and downs that cause instability, so that conditions are different from one company to another. To attract investors and creditors as users of financial information, companies must be careful in financial reporting where companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. Indicators of good corporate governance here consist of managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research is manufacturing companies in Indonesia during the 2017-2019 period which are listed on the Indonesia Stock Exchange (BEI). The results of this study indicate that independent commissioners and capital intensity have an influence on accounting conservatism.
DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) Hafid Byusi; Fatchan Achyani
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5552

Abstract

AbstractThis research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.
THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono Triyono; Fatchan Achyani; Mufti Arief Arfiansyah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

Abstract

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.
Analisis Pengaruh Investasi, Likuiditas, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan terhadap Kebijakan Deviden Payout Ratio (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ) Susana Damayanti; Fatchan Achyani
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.3702

Abstract

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Fatchan Achyani; Susi Lestari
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.8063

Abstract

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
Effect of Free Cash Flow, Enterprise Risk Management Disclosure and Sustainability Report on Company Value With Corporate Governance as Moderating Variable Nur Aeni Waly; Noer Sasongko; Fatchan Achyani
SENTRALISASI Vol. 10 No. 2 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i2.1314

Abstract

This study aims to analyze the effect of free cash flow, enterprise risk management disclosure, and sustainability report on the value of companies with good corporate governance as a moderating variable listed on the Jakarta Islamic Index companies during the 2015-2019 periods. The samples used were 57 companies in (JII) period 2015 – 2019. The data analysis method used is multiple regressions with the help of Spss 26 to analyze the moderating effect. The results of this analysis show that free cash flow has no effect on firm value, enterprise risk management disclosure does not affect firm value, sustainability report does not has an effect on firm value, and good corporate governance does not moderate the relationship between free cash flow and firm value, good corporate governance moderates the relationship between enterprise risk management disclosure on firm value, and good corporate governance does not affect firm value. moderation of the relationship between the sustainability report and the value of the company.
Implementasi E-Procurement Ditinjau Dari Kesuksesan Sistem Teknologi Informasi Dengan Menggunakan Model Delone dan Mclean Yunus Harjito; Fatchan Achyani; Payamta Payamta
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1046.31 KB) | DOI: 10.24914/jeb.v18i1.263

Abstract

This study aims to obtain empirical evidence on the success of e-procurement implementation by the local government, viewed from system and information quality. The implementation success refers to the use and users satisfaction, which contribute to organizations and individuals inside. The research method is quantitative method using questionnaire. The research population is procurement committee in local government, while the sample are the procurement committee members in Surakarta City Government. The data were analyzed using SmartPLS ver.2.0.M3. The results of the statistical analysis show that the system quality does not influence the user satisfaction and use. The information quality has a positive influence to the user satisfaction and actual use. While actual use does not influence the user satisfaction. Moreover, user satisfaction and use also gives a positive influence to the individual impact and the individual impact gives positive impact to the organizational impact.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afkarina Dyah Pangastuti Agung Riyardi Agus Dwianto Ainayya Silmi Kaffah Marianto Ainayya Silmi Kaffah Marianto Aji Tri Mulya Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Banu Witono Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana Damayanti, Susana Delfi Dwi Apriani Dian Praharaningtyas Dinah Purnamasari Ekaputra, Aditiyanto Elvina Resti Fauziyah Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Eskasari Putri Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fian Aufa Nashrulloh Fika Nur Afni Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Fuad Hudaya Fatchan Gilang Abytia Eka Gunawan Hafid Byusi Ilham Nuryana Fatchan Ilham Nuryana Fatchan Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Isnaini Nur Khayati Kartika Setyowati Khoir, Jundi Abdul Lamin Khaira Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhamad Zidan Miftah Firdaus Muhammad Safei Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Payamta, Payamta Potina Histika Pawitra Mahandani Pramaisella, Elsa Febriayu Rachmayanti, Fidya Eka Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Rina Trisnawati Rochdati, Mila Carullina Ryandika, Agnes Deby Sandy Prasetyo Sholihah, Puteri Susana Damayanti Susi Lestari SUSI LESTARI Syanazka Zalyu Azzahra Tomy Hermansyah Tomy Hermansyah Triyono Triyono Triyono Triyono Triyono Triyono Triyono Ulifiati, Nur Wardani, Widya Ayu Pramudya Wardhana, Reinaldi Wisnu Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy