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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Among Makarti EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ekonomi
Erna Sudarmawanti
STIE AMA Salatiga
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH KESESUAIAN KOMPENSASI, KEPATUHAN SISTEM PENGENDALIAN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) PADA PEGAWAI DI INSTANSI PEMERINTAH KOTA SALATIGA Fudji Sri Mar’ati; Erna Sudarmawanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8877

Abstract

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud
Analisis Faktor Faktor yang Mempengaruhi Kecurangan (Fraud) untuk Mewujudkan Sustainable Development Goals (SDGs) Erna Sudarmawanti; Fudji Sri Mar'ati; Budi Riyanti
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.14-25

Abstract

Abstrak            Kecurangan (fraud) yang ada di sektor pemerintahan merupakan adanya persepsi dari para pegawai di instansi pemerintahan tentang kecurangan (fraud) yang sering terjadi. Penelitian ini mengangkat masalah bagaimana pengaruh keadilan organisasi, kepatuhan sistem pengendalian dan komitmen organisasi terhadap kecurangan (fraud). Penelitian ini bertujuan untuk mengetahui variabel yang mempengaruhi kecurangan. Kecurangan dipengaruhi oleh keadilan organisasi, kepatuhan sistem pengendalian internal dan komitmen organisasi. Sample dalam penelitian ini adalah 184 data pegawai yang aktif bekerja di Dinas se-Kota Salatiga. Pegawai tetap yang dimaksud adalah Pegawai Negeri Sipil (PNS) tetap yang bekerja di Dinas se-Kota Salatiga. Pencarian data dengan menyebar kuesioner diberikan kepada pegawai yang aktif bekerja di Dinas se-Kota Salatiga. Alat yang digunakan sebagai pengukuran dan pengumpulan data berupa angket, seperangkat soal tes, lembar observasi dan sebagainya. Teknik analisis yang digunakan adalah program SPSS 25 dengan analisis regresi berganda.            Hasil penelitian ini menjelaskan bahwa keadilan organisasi dan kepatuhan system pengendalian internal berpengaruh positif signifikan terhadap kecurangan sedangkan komitmen organisasi berpengaruh negatif signifikan terhadap kecurangan. Kata Kunci : Keadilan Organisasi, Kepatuhan Sistem Pengendalian Internal dan Komitmen Organisasi.
Meningkatkan Kepatuhan Wajib Pajak UMKM Pada Era New Normal Melalui Pemberian Insentif Pajak, Peningkatan Kondisi Keuangan Dan Kesadaran Pajak Budi Riyanti; Erna Sudarmawanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.826

Abstract

The Covid-19 pandemic has put tremendous pressure on people, resulting in a decrease in people's purchasing power and a decrease in their ability to fulfill their tax obligations, including the MSME sector. In the context of PEN, the government provides various policies for MSMEs, namely by providing DTP tax incentives, it is hoped that by providing tax incentives, MSMEs can still survive during the pandemic so that in the new normal era, MSME financial conditions will become more stable and can fulfill their tax obligations. However, without being based on high tax awareness, even though financial conditions are stable, MSME taxpayer compliance will be difficult to realize. The purpose of this study is to examine how the effect of providing tax incentives, financial conditions and tax awareness on MSME taxpayer compliance in the new normal era. This study uses a population of MSMEs in Salatiga City with a sample of 100 MSMEs that have taken advantage of tax incentives. Purposive sampling method was used to determine respondents. The data used is primary data with quantitative analysis techniques. Hypothesis testing using multiple regression analysis. The data is processed with the help of the statistical package for social science (SPSS) for windows. The results of the study show that tax incentives and tax awareness have a positive effect on MSME taxpayer compliance, while financial conditions have no effect on MSME taxpayer compliance in the new normal era. Although tax incentives have not been able to improve the financial condition of MSMEs in the new normal era, but tax incentives are considered quite effective in supporting the PEN program launched by the government of their tax obligation.
PENGARUH CAR, NPL, BOPO, NIM DAN LDR TERHADAP ROA (Studi kasus pada Bank Perkreditan Rakyat di Salatiga yang terdaftar di Otoritas Jasa Keuangan Tahun 2011-2015) Erna Sudarmawanti; Joko Pramono
Among Makarti Vol 10, No 1 (2017): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v10i1.143

Abstract

Abstrak             Masalah dalam penelitian ini Apakah CAR, NPL, BOPO, NIM dan LDR secara baik partial maupun simultan berpengaruh terhadap ROA (studi kasus pada Bank Perkreditan Rakyat di Salatiga yang terdaftar di Otoritas Jasa Keuangan Tahun 2011-2015)? Tujuan penelitian untuk mengetahui Apakah CAR, NPL, BOPO, NIM dan LDR secara partial maupun simultan berpengaruh terhadap ROA.           Penelitian ini menggunakan data sekunder, yaitu laporan keuangan dari tahun 2011-2015 dari Bank Perkreditan Rakyat yang terdaftar di Otoritas Jasa Keuangan . Analisis datanya menggunakan analisis regresi linier berganda.Hasil analisis diperoleh persamaan Y = 57,485 - 0,050 X1  –  0,259 X2  - 0.087 X3 + 0,064 X4 – 0,229 X5. Berdasarkan persamaan tersebut diperoleh t hitung untuk variabel CAR sebesar -1,613 (Sig.0,129) artinya CAR tidak mempunyai pengaruh yang signifikan terhadap ROA. Nilai t hitung variabel NPL sebesar -2,230 (Sig.0,043) artinya NPL mempunyai pengaruh yang signifikan terhadap ROA. Nilai t hitung variabel BOPO sebesar -5,774 (Sig.0,000) artinya BOPO mempunyai pengaruh yang signifikan terhadap ROA. Nilai t hitung variabel NIM sebesar 0,78 (Sig.0,467) artinya NIM tidak mempunyai pengaruh yang signifikan ROA. Nilai t hitung variabel LDR sebesar -2,752 (Sig.0,016) artinya LDR -2,752 (Sig.0,016) artinya LDR mempunyai pengaruh yang signifikan terhadap ROA. Pengujian simultan nilai F hitung sebesar 10,824 (Sig.0,000) sedangkan nilai F tabel dengan degreeof freedom (df) pada angka 5 dan 14, level significance 0,05 sebesar 2,39 sehingga nilai F hitung = 10,824 jauh lebih besar daripada F tabel 2,96 dan signifikansi (0,000) lebih kecil dari 0,05 maka model regresi dapat digunakan untuk memprediksi variabel ROA atau dapat dikatakan bahwa tingkat CAR (X1), NPL (X2), BOPO (X3), NIM (X4) dan LDR (X5) secara bersama-sama berpengaruh terhadap ROA (Y). Kesimpulan dari penelitian adalah CAR (X1), NPL (X2), BOPO (X3), NIM (X4) dan LDR (X5) secara partial CAR (X1) dan NIM (X4) tidak berpengaruh secara signifikan terhadap ROA (Y), sedangkan NPL (X2), BOPO (X3) dan LDR (X5) berpengaruh signifikan terhadap ROA (Y). Secara simultan kelima variabel berpengaruh terhadap ROA (Y). Kata Kunci : CAR, NPL, BOPO, NIM, LDR, ROA
Analysis of Service Quality, Tax Sanctions, on Taxpayer Compliance in KP2KP Ungaran Fudji Sri Mar’ati; Erna Sudarmawanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1908

Abstract

The purpose of this study is to determine whether the quality of service, the application of sanctions, is related to taxpayer compliance in KP2KP Ungaran. The type of research used is explanatory, the type of non-probability sampling technique. The sample of this research is 100 respondents of taxpayers in KP2KP Ungaran. The analytical tools used include multiple regression analysis. The test results show that service quality and tax sanctions have a positive and significant effect on taxpayer compliance. Suggestions for this study are to improve service quality and increase taxpayer knowledge of taxpayers' tax compliance
EFFECT OF FIRM SIZE AND PROFITABILITY TOWARD SOCIAL DISCLOSURE Fudji Sri Mar'ati; Erna Sudarmawanti; Tasya Embun Khatulistiwa
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to determine whether firm size and profitability affect social disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The research sample is LQ 45 companies that remain in the LQ 45 company category for the listing period, namely: the period August 2020 – January 2021, the period February 2021 – July 2021 and the period August 2021 – January 2022. The analysis tool used is SEM-PLS (Structural Equation Modeling based on Partial Least Square). The test results show that firm size has a positive and significant effect on social disclosure. However, profitability has a negative and significant effect on social disclosure.
Financial Management Behavior with Locus of Control as an Intervening Variable: Impact of of Financial Knowledge and Income Level Erna Sudarmawanti; Fudji Sri Mar'ati; Diah Kusuma Ningrum
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1899

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are business sectors that offer a range of goods and services and play a significant role in developing new industries as a solution to the unemployment issue. MSMEs have a huge potential to boost local economic activity and provide the majority of people with a source of income, which would improve welfare. MSMEs are still growing, but it is not slow and stagnant growth because of issues including capital constraints, a lack of utilization of information and technology, and poor financial literacy in managing company finances. The primary data for this study came from questionnaire surveys that were conducted directly. The results of the study allow for several inferences: The degree of income and financial literacy has a significant impact on where control is placed. The way people handle their money has a huge bearing on their financial knowledge. The majority of the time, people's financial management is unrelated to their degree of income. The behavior of financial management is significantly influenced by the locus of control. Financial knowledge has a significant impact on financial management behavior through the locus of control. The placement of control is substantially influenced by income and financial literacy levels. The way people handle their money has a huge bearing on their financial knowledge. The way people manage their finances is mostly independent of their income level. The behavior of financial management is significantly influenced by the locus of control. Financial knowledge has a significant impact on financial management behavior through the locus of control.
Co-Authors Budi Riyanti Diah Kusuma Ningrum Fudji Sri Mar'ati Fudji Sri Mar'ati Fudji Sri Mar’ati Joko Pramono Mar'ati, Fudji Sri Tasya Embun Khatulistiwa