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All Journal Syntax Idea Jurnal Akuntansi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi
Memen Kustiawan
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Pengaruh Profesionalisme Tingkat Pendidikan dan Pengalaman Auditor terhadap Kualitas Audit pada Inspektorat Provinsi Jawa Barat Sri Rahayu; Memen Kustiawan; Fitriana Fitriana
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v2i12.819

Abstract

Penelitian ini merupakan penelitian populasi yang dilakukan pada auditor di Inspektorat Provinsi Jawa Barat dengan jumlah responden sebanyak 85 auditor dengan metode penelitian deskriptif dan verifikatif pendekatan kuantitatif. Pengumpulan data primer menggunakan kuesioner. Data dianalisis menggunakan regresi linier berganda. Tujuan penelitian ini adalah untuk mengetahui pengaruh profesionalisme, tingkat pendidikan dan pengalaman auditor terhadap kualitas audit di Inspektorat Provinsi Jawa Barat. Teknis analisis penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan variabel profesionalisme, tingkat pendidikan dan pengalaman auditor secara simultan berpengaruh terhadap kualitas audit. Adapun pengaruh secara parsial yaitu variabel profesionalisme, variabel tingkat pendidikan dan variabel pengalaman auditor masing-masing berada pada kategori tinggi.
PENGARUH PENGENDALIAN INTERN DAN TINDAK LANJUT TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN YANG BERIMPLIKASI TERHADAP PENCEGAHAN FRAUD Memen Kustiawan
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.2

Abstract

The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of financial statement which imply in preventing fraud. The analysis sample of this research was all Government Universities (Perguruan Tinggi Negeri) in West Java which was 15 of those universities were the population of this research (census). Besides giving questionnaires and having interview, doing observation and studying documentation of divisions that handle the financial report in each university were necessary to get the secondary data and interview result of Internal Auditor, if the university was part of Internal Auditor. According to the output of counting path analysis by using Lisrel 8.3 program, it was concluded that the internal control (20.27%) was more dominant than the audit findings follow-up (12.27%) in influencing the quality of financial statement and the influence of financial statement quality in preventing fraud was 2.89%. Based on the whole internal control variables, audit findings follow-up, and quality of financial statement altogether showed the influence toward the fraud prevention was 35.96%.
Tax Planning Memen Kustiawan; ikin solikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 1, No 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v1i2.198

Abstract

Tax planning is the way to formulate a structure  concerning the consequency of tax  potential,  mainly focusing on the control of every transaction with tax consequence. The objective is  to assure  that the control over the transaction can make the tax to be transfered to government more efficient. However, the tax planning cannot be formed without  a deep survey  on the  problem to be structured in accordance with the tax law and procedures, after a consideration to other non-tax factors  including the strengths and weaknesses of the system. To sum up, an effective tax planning depends mostly on the awareness and involvement of decision makers to the  tax impact attached to any activities of the corporate, and not on the expertise of tax profesionnals. 
Tax Planning Memen Kustiawan; ikin solikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 1 No. 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v1i2.198

Abstract

Tax planning is the way to formulate a structure  concerning the consequency of tax  potential,  mainly focusing on the control of every transaction with tax consequence. The objective is  to assure  that the control over the transaction can make the tax to be transfered to government more efficient. However, the tax planning cannot be formed without  a deep survey  on the  problem to be structured in accordance with the tax law and procedures, after a consideration to other non-tax factors  including the strengths and weaknesses of the system. To sum up, an effective tax planning depends mostly on the awareness and involvement of decision makers to the  tax impact attached to any activities of the corporate, and not on the expertise of tax profesionnals. 
Tax Planning sebagai Instrumen Efisiensi Pajak Penghasilan Badan: Studi pada PT Selamat Sempurna Tbk Mikanti Annisa Sugrining Rahayu; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to analyze tax planning strategies as an effort to optimize Corporate Income Tax (PPh) payments at PT Selamat Sempurna Tbk, a leading automotive component manufacturer in Indonesia. Employing a descriptive method with a qualitative approach and secondary data from the 2023–2024 financial statements, this research identifies accounts that historically generate positive fiscal corrections, specifically employee welfare costs, donations and gifts, and miscellaneous accounts. Tax planning strategies were implemented by converting non-deductible expenses into deductible expenses. The analysis results indicate that the implementation of tax planning successfully reduced income tax expenses by Rp1,995 million in 2024 and Rp1,614 million in 2023, while significantly improving the company's fiscal profit efficiency. This study demonstrates that systematic and regulation-based tax planning enables companies to legally minimize tax burdens, enhance financial efficiency, and maintain tax compliance without violating applicable regulations.
Co-Authors Fitriana Fitriana Ida Farida Adi Prawira Ikin Solikin Mikanti Annisa Sugrining Rahayu SRI RAHAYU Syamsul Arifin