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All Journal JURNAL AKUNTANSI DAN AUDITING Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi Summa : Journal of Accounting and Tax
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Social Sciences Transportation Other

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Kepuasan Mitra dan Dampaknya Pada Kualitas Program Magister Akuntansi Mayangsari, Sekar
Ekonomi Digital Vol. 3 No. 1 (2024): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v3i1.102

Abstract

Penelitian ini bertujuan untuk mengukur tingkat kepuasan mitra kerja Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti (FEB USAKTI). Pengumpulan data dilakukan melalui kuesioner yang melibatkan 27 responden. Metode yang digunakan adalah survei deskriptif untuk menganalisis kepuasan mitra terkait dengan Kerjasama yang telah terjalin. Hasil penelitian menunjukkan bahwa sebagian besar mitra merasa puas dengan hubungan kerja yang ada. Namun demikian, hasil juga menunjukkan adanya ruang untuk perbaikan terutama dalam hal penyampaian informasi agar Kerjasama tersebut dapat menjadi lebih efektif dan menarik bagi para mitra. Implikasi dari penelitian ini adalah perlunya peningkatan komunikasi dan penyampaian informasi yang lebih strategis untuk memperkuat hubungan Kerjasama di masa mendatang.  
Pengaruh Pertanggungjawaban Environmental, Social dan Governance (ESG), Likuiditas, dan Leverage Terhadap Kinerja Keuangan Perusahaan Publik Putri, Sandra Refdiani; Mayangsari, Sekar
Ekonomi Digital Vol. 2 No. 2 (2023): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v2i2.108

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pertanggungjawaban Environmental, Social, and Governance, Likuiditas, dan Leverage terhadap Kinerja Keuangan Perusahaan Publik. Penelitian ini dilakukan menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia per tahun 2023. Sebanyak 80 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan leverage berpengaruh negatif signifikan terhadap kinerja keuangan perusahaan. Kemudian nilai ESG perusahaan, likuiditas, dan biaya modal tidak berpengaruh terhadap kinerja keuangan perusahaan.
Analysis of Tax Court Decisions Over the Deemed Interest Revenue Dispute From Intragroup Interest-Free Loans Handayani, Dian Tri; Alfansuri, Lith; Mayangsari, Sekar
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4066

Abstract

This research aims to explore tax disputes related to Deemed Interest Revenue of interest-free intra-group loans; an issue that has persisted over time due to regulatory inconsistencies. In 2023, tax revenue contributed significantly to Indonesia’s state income, with 67% of total revenue sourced from taxes. Despite the positive growth in tax collection, the self-assessment system in Indonesia creates opportunities for non-compliance, leading to tax audits by the Directorate General of Taxes (DJP) to ensure legal adherence. However, tax audits often result in disputes between taxpayers and the DJP, particularly over the interpretation of tax regulations. One recurrent dispute involves the tax treatment of interest-free loans, which lacks clear regulatory guidance. Previous studies show a high rate of DJP losses in court over these cases, raising concerns about the effectiveness of the current legal framework. This research will analyze court rulings, comparing the DJP’s and taxpayers’ perspectives on Deemed Interest Revenue of interest-free loans to identify factors that contribute to DJP’s success or failure in tax disputes. The findings aim to provide recommendations to improve DJP’s strategies in court, reduce the number of disputes, and enhance tax compliance.
PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, DAN KUALITAS AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN PERBANKAN Rajagukguk, Ade Mariani; Mayangsari, Sekar
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22266

Abstract

Penelitian ini bertujuan untuk menguji secara objektif pengaruh stabilitas keuangan, tekanan eksternal, dan kualitas audit terhadap kecurangan laporan keuangan bisnis perbankan. Penelitian ini menggunakan analisis regresi data panel dengan metodologi purposive sampling. Sampel dalam penelitian ini mencakup 29 perusahaan perbankan yang terdaftar di BEI yang menerbitkan laporan tahunan dalam mata uang rupiah (Rp). Temuan penelitian ini mengungkapkan bahwa variabel stabilitas keuangan berpengaruh negatif terhadap kecurangan laporan keuangan, variabel tekanan eksternal tidak berpengaruh positif terhadap kecurangan laporan keuangan, dan kualitas audit tidak berdampak negatif terhadap kecurangan laporan keuangan. 
The Firm Value of Coal Mining Companies in Indonesia Before and After Government Regulation No. 15 Year 2022 Mayangsari, Sekar; Koerniady, Arief
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

The influence of PP 15/2022 on the relationship between coal commodity prices cannot be predicted with certainty. Before PP 15/2022 was enacted, coal commodity prices tended to rise and fall according to global and regional market demand and vice versa. The study analyses coal commodity prices and business value before and after PP 15 of 2022, mediated by profitability. This research includes quantitative causal studies. The population of this research is all coal sector companies registered on BEI A12 (Coal) during the research period, namely from 2019-2022; a total of 43 companies and 25 companies were sampled using a purposive sampling technique. This research uses quantitative data, namely data measured on a numerical scale. The type of data used by researchers is secondary data. This research found that coal commodity prices affect firm value before and after PP No. 15/2022. Coal commodity prices impact profitability and substantial discount if the outcomes differ before and after. Strong value is indirectly affected by coal commodity prices via profitability; hence, profitability is a full mediator. Coal to commercial value. That's only true if outcomes match before or after.
The Effect of The Audit Committee, Auditor Industry Specialization, Earnings Volatility on Audit Report Lag With Company Size as A Moderation Variable Kireyna Nastiti Tafiandra Putri; Sekar Mayangsari
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.993

Abstract

This study aims to examine the effect of Audit Committee, Auditor Industry Specialization, Earnings Volatility on Audit Report Lag with Company Size as a Moderating Variable. This study uses secondary data obtained from financial reports and annual reports. The research population is companies in the Properties and Real Estate sector listed on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. The data collection method in this study was purposive sampling. The sample that met the criteria was 104 company data for 2018 - 2022. The data analysis method used was a quantitative data analysis method using SPSS version 27 to process the data using multiple linear analysis.The results obtained from this study are that the influence of the audit committee has no effect on Audit Report Lag. Auditor Industry Specialization has no effect on Audit Report Lag. Earnings Volatility has a positive effect on Audit Report Lag. Company size is unable to strengthen the effect of audit committee on Audit Report Lag. Company size is unable to strengthen the effect of Auditor Industry Specialization on Audit Report Lag. Company size is able to weaken the effect of Earnings volatility towards Audit Report Lag
The Effect of Audit Tenure, Audit Delay and Financial Distress on Audit Quality in Manufacturing and Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Maulitya Cucunabila; Sekar Mayangsari
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1175

Abstract

In the business sector, quality audits are crucial for ensuring accountability and transparency in an organization's financial statements. In the Indonesian setting, businesses that are listed on the Indonesia Stock Exchange (IDX) must prepare financial statements that undergo auditing by a Public Accounting Firm (KAP) to guarantee that fraud and serious errors are not included in the reports. The purpose of this audit is to give stakeholders assurance about the Company's financial standing. The purpose of this study is to evaluate how audit tenure, audit delay, and financial crisis affect the caliber of audits performed on property and real estate, manufacturing, and enterprises listed on the Indonesia Stock Exchange between 2018 and 2022. A quantitative research methodology is used in this investigation. Purposive sampling was employed to select 100 data points for the sample. The Indonesia Stock Exchange and the company's websites are the sources of the data used. This study demonstrates that audit quality is unaffected by audit tenure or audit delay. From 2018 to 2022, the quality of audits in manufacturing and property & real estate companies listed on the Indonesia Stock Exchange was significantly impacted by financial difficulty.
Praktik Manajemen Laba pada Sektor Consumer Non-Cyclicals di Indonesia: Peran Free Cash Flow, Financial Distress dan Kualitas Audit Rachmaturrizqi; Mayangsari, Sekar
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.182

Abstract

This study aims to examine the effects of free cash flow, financial distress, and audit quality on earnings management. Employing a quantitative approach, the research utilizes secondary data from financial statements of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 323 observations, which were analyzed using multiple linear regression techniques. The results reveal that both free cash flow and financial distress have a positive and significant effect on earnings management. Meanwhile, audit quality do not affect on earnings management. Among the control variables, firm size negatively affects earnings management, while leverage shows no significant effect. This research contributes to the existing literature by investigating the relationships between free cash flow, financial distress, and audit quality with earnings management, specifically within Indonesia's consumer non-cyclical sector. The study provides valuable insights into both financial and governance factors that drive earnings management practices among Indonesian corporations.
Understanding How Green Intellectual Capital Influences Earnings Management: Insights from a Qualitative Study Dwianika, Agustine; Mayangsari, Sekar
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 2 (2025): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v12i2.1263

Abstract

This qualitative study explores the influence of Green Intellectual Capital (GIC) on earnings management practices in Indonesian manufacturing firms. With increasing environmental concerns and corporate sustainability commitments, this research investigates how components of GIC, including green human capital, green structural capital, and green relational capital, contribute to ethical financial reporting. Semi-structured interviews were conducted with senior managers, financial officers, and sustainability officers in five listed manufacturing companies, involving a total of 15 participants. Each interview lasted between 60–90 minutes and was audio-recorded, transcribed, and analyzed using thematic coding to identify recurring patterns and divergent perspectives. The results reveal that strong GIC can act as an internal control mechanism, reducing the tendency toward earnings management by fostering environmental accountability and long-term strategic thinking. However, the study is limited by its relatively small sample size and reliance on self-reported data, which may not fully capture broader industry practices. These findings highlight the significance of embedding green values into intellectual resources to promote financial transparency while offering a foundation for future research with larger and more diverse samples.
Konsep dan Praktik Mengelola Dokumen Dana Kas untuk Pelaporan Bisnis Mayangsari, Sekar; Arsjah, Regina Jansen; Oktaviani, Ayu Aulia; Yumiarsi; Syahilul Amri
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.169

Abstract

This Community Service program aimed to enhance the competencies of vocational school teachers in West Jakarta in accounting, particularly in the management of petty cash. The initiative was motivated by the limited understanding among teachers regarding petty cash recording and reporting, which is a crucial component of the accounting cycle. A total of 30 uncertified vocational school teachers participated in this intensive training, designed to be both comprehensive and interactive. The implementation method consisted of three stages: preparation, execution, and evaluation. Training materials covered basic concepts of petty cash, recording procedures, case examples, and practical exercises guided by expert instructors. Evaluation was carried out using pre-tests and post-tests to measure the participants’ improvement. The results showed a significant increase in participants’ understanding, as indicated by higher average post-test scores compared to pre-test scores. These findings confirm that the training effectively enhanced teachers’ vocational accounting competencies. The program highlights the importance of continuing similar training with broader coverage and sustainability to strengthen vocational education quality in Indonesia.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Agustinus Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Andri Krisandy Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bambang Sudibyo Banjarnahor, Erliana Budi Prajogo Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan, Yovani Handayani, Dian Tri Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Irma Nurul Husna Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Nurul Fitriyanti Pakpahan, Ramses Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Sailendra Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi Suryadi Wijaya SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi