Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi El-Faqih : Jurnal Pemikiran dan Hukum Islam JURNAL AKUNTANSI DAN BISNIS
Suci Amelia Putri
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH ROTASI KAP MANDATORY DAN VOLUNTARY TERHADAP KUALITAS AUDIT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN NON KEUANGAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2012-2014 Suci Amelia Putri; Hardi '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Mandatory Audit Firm Rotation, Voluntary Audit Firm Rotation, To Audit Quality With Institutional Ownership As A Moderating Variable. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 60 non financial company listed on the Indonesia Stock Exchange in the period 2012-2014. In this study, audit quality is measured by the level of discrecionery accrual that estimated by Kothari model (2005). The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from Indonesia Stock Exchange.The method of data analysis in this study is use multiple liniear regression with SPPS version 20. The results of this study prove that mandatory and voluntary audit firm rotation is not proven to have an impact on audit quality. Institutional ownership not proven to moderate the relationship between mandatory and voluntary Audit Firm Rotation againts Audit Quality, but institutional ownersship proven to have impact on relationship between voluntary audit firmrotation and audit quality. The Amount of Adjusted R is 0.024 gives the sense that the rate is 2.4 % of level audit quality can be explained by independent variables while 97.6% can be explained by the other independent variabels that are not tested in this study.Keywords : Mandatory, Voluntary, Quality, and Institutional
IMPLEMENTASI FITUR E-PBK TERHADAP KETERCAPAIAN STANDAR PELAYANAN DI LINGKUNGAN DIREKTORAT JENDERAL PAJAK: Studi Kasus pada Kantor Pelayanan Pajak Zhang, Ferawati; Kristianna Sihotang; Suci Amelia Putri
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.985

Abstract

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.
Perlindungan Hukum Terhadap Perempuan Korban Kekerasan Seksual Dengan Relasi Kuasa Suci Amelia Putri; Yenny Fitri Z
El-Faqih : Jurnal Pemikiran dan Hukum Islam Vol. 11 No. 2 (2025): EL FAQIH
Publisher : Institut Agama Islam (IAI) Faqih Asy'ari Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Women have long been frequent targets of sexual violence. In society, This study examines the legal protection for women who experience sexual violence in power relations, with a focus on the normative development of Indonesian law. Sexual violence in power relations occurs when perpetrators exploit structural, social, or institutional authority to dominate victims, particularly in educational and professional settings. Using a normative juridical method, this research analyzes statutory regulations, legal theories, and scholarly opinions—primarily the Indonesian Law No. 12 of 2022 on Sexual Violence Crimes (TPKS) and Permendikbud No. 30 of 2021. The findings show that Indonesian legal reform has shifted from a limited KUHP-based definition toward a victim-centered and restorative justice approach. However, implementation challenges remain, especially regarding enforcement, institutional accountability, and protection against retaliation. This study emphasizes the necessity of strengthening survivor-centered mechanisms and legal awareness to prevent repeated abuse of power within academic and institutional environments.
Co-Authors Alfiati Silfi Hardi ' Kristianna Sihotang Yenny Fitri Z Zhang, Ferawati