Garuda - Garba Rujukan Digital

ETHICAL ASPECTS IN TAX AVOIDANCE A COMPARATIVE STUDY BETWEEN THE PERSPECTIVE OF STUDENTS WHO HAVE BEEN WORKING AND PRIVATE EMPLOYEES IN YOGYAKARTA Novriyandana, Rifqi; one, Dr. Prihantoro
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

This research was conducted on the basis of replication of previous studies that have been done in various countries around the world. The study was conducted in one state in America that is Utah. This research was conducted by Robert W. Mc Gee and R. Sheldon Smith (2006) study was based on a hot debate for more than 500 years in terms of theology and philosophy and has always been a debate between researchers who view from various perspectives and underlying conditions of this study is whether that tax evasion can be justified, and whether tax levy is an ethical one for all the people who are in a country. Every country has its own characteristics, so that research results from one country and other countries do not necessarily show the same results. There are several issues that serve as guidelines in conducting research that is derived from Crowe (1944), a survey on the students to know the level of agreement or disagreement on 15 issues that evolved from ancient times, and 3 issues are now being developed. This research is intended for every opinion issued by the respondent to know where the statement is the highest level and note also the lowest level in the perspective of valuation tax evasion, and also unknown whether there are differences in point of view of society with different backgrounds work of public servants and self-employed or entrepreneurs. On the issues that develop from long ago up to now the debate is the background from various perspectives that include the point of view of philosophy, psychology, theology, and through the point of view of various religions that exist, then also be seen from the perspective of the background learned science and gender, such as research McGee and Lingle (2005) whose research was conducted in Guatemala. But, unlike the results in other countries such as in research in Germany and Romania.Based on the above items in this study found that working students and private employees there was no difference of views on the ethical aspects of tax evasion. Then it is felt the most natural to do so is tax evasion because the tax system is unfair to taxpayers. Keywords: Tax evasion, differences perspective

Financial statements disclosure on Indonesian local government websites Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2019-0043

The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governmentsâ€™ commitment influence the disclosure of financial statements on the official website of local government.The data of this research comprise 68 financial statements during the period 2015â€“2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governmentsâ€™ commitment have no significant influences on the disclosure of financial statements local governmentsâ€™ websites across Indonesia.The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

Application of Wetland-Based Entrepreneurship Orientation and Entrepreneurial Competence to Increase MSME Income in Wetlands Anisah, Hastin Umi; Isnawati; Rifqi Novriyandana; Muchammad Yusup
Open Access Indonesia Journal of Social Sciences Vol. 4 No. 6 (2021): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v4i6.99

This study aims to determine and analyze the application of wetland-based entrepreneurial orientation and entrepreneurial competence to increase MSME income. With the increase in the income of MSMEs, it is expected to improve the welfare of MSMEs. Quantitative research method used in this research with PLS analysis technique. As for the long term, MSME actors, in this case "Nipah Leaf" craftsmen, can have entrepreneurial competence so that they can increase the income of MSME actors. The expected result is an academic justification for the role of wetland-based entrepreneurial orientation and entrepreneurial competence in increasing MSME income. The results of this study are expected to be a policy consideration taken by the South Kalimantan Regional Government as a program to increase MSME income. The results of the research are also expected to be able to advocate for the craftsmen of "Daun Nipah" to have an entrepreneurial orientation based on wetlands and entrepreneurial competence.

Application of Wetland-Based Entrepreneurship Orientation and Entrepreneurial Competence to Increase MSME Income in Wetlands Anisah, Hastin Umi; Isnawati; Rifqi Novriyandana; Muchammad Yusup
Open Access Indonesia Journal of Social Sciences Vol. 4 No. 6 (2021): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

This study aims to determine and analyze the application of wetland-based entrepreneurial orientation and entrepreneurial competence to increase MSME income. With the increase in the income of MSMEs, it is expected to improve the welfare of MSMEs. Quantitative research method used in this research with PLS analysis technique. As for the long term, MSME actors, in this case "Nipah Leaf" craftsmen, can have entrepreneurial competence so that they can increase the income of MSME actors. The expected result is an academic justification for the role of wetland-based entrepreneurial orientation and entrepreneurial competence in increasing MSME income. The results of this study are expected to be a policy consideration taken by the South Kalimantan Regional Government as a program to increase MSME income. The results of the research are also expected to be able to advocate for the craftsmen of "Daun Nipah" to have an entrepreneurial orientation based on wetlands and entrepreneurial competence.

Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Periode 2017-2019 Jannah, Fathul; Sarwani, Sarwani; Novriyandana, Rifqi; Hardi, Enny
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43323

This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.

PERBEDAAN TINGKAT PROFESIONALISME KERJA AUDITOR DILIHAT DARI JENIS KELAMIN, JABATAN, DAN JENIS AFILIASI KANTOR AKUNTAN PUBLIK Rifqi Novriyandana
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1131

Profesionalism is one of the important thing in audit of public accountant. Public accountants have role and ethics when doing their job. Purpose of this research is to get the empirical evidence about difference of auditor profesionalism, if seen from sex, type of affiliation public accountant firm, and position of accountant in public accountant firm by using profesionalism instrument develop by Hall (1968) and Snizek (1972) combine with Meyer and Allen (1984). The sample of this research is auditor at java island, sample was taken by clustered sampling method. Collecting data with direct observation to the public accountants firm in java island by using questioner. Gathered sample counted 136 with 100% respons rate, so all of questioner is back. Examination of hyphothesis use t-test.The result of this research, if seen profesionalism auditor from sex is not found the difference of profesionalism, it means between man and women have same the level of profesionalism. Based on position level at public accountant firm there is difference, it means there is difference level of profesionalism auditor seen by hierarchy. Based on type of affiiation accountans in public accountant firm there is not difference, it means accountants who work at accountant public local and accountant public foreign affiliation are the same level of profesionalism.

HUMAN DEVELOPMENT INDEX AND AUDIT OPINION Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana; Dewi Lesmanawati; Melllani Yuliastina
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4326

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.

Development of a Village Youth Entrepreneurship Model to Increase the Income of Wetland Village Communities Anisah, Hastin Umi; Isnawati; Rifqi Novriyandana; Nor Hikmah
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 2 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

The low competitiveness of human resources is highly correlated with the low potential and ability of the people's economy, which leads to higher poverty rates. Intervention in the economic capacity of the community needs to be carried out in order to prevent the negative effects of the lack of quality human resources. Entrepreneurship is a very important aspect to be developed in society as a form of economic intervention. This study aimed to develop a village youth entrepreneurship model to increase the income of wetland villages. This study is an observational study in Beranggas Timur Village, Alalak District, Barito Kuala Regency, South Kalimantan Province, Indonesia. Data analysis was carried out with PLS-SEM facilitated by SmartPLS 3. Creativity has no significant effect on entrepreneurial intention; Imagination has no significant effect on entrepreneurial intention; and personality has a significant effect on entrepreneurial intention.

Pemberdayaan Komunitas PKK Desa Beranggas dan Kelurahan Handil Bhakti Melalui Pelatihan Pembuatan Business Model Canvas Hastin Umi Anisah; Isnawati Isnawati; Rifqi Novriyandana; Nor Hikmah; Wimby Wandary
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 3 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i3.6831

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan komunitas ibu rumah tangga di pedesaan dengan berfokus pada kemampuan ekonomi masyarakat. Pelatihan dan pendampingan pemetaan usaha dan menyusun Business Model Canvas (BMC) dianggap sebagai metode yang cocok untuk meningkatkan mengungkit kualitas UMKM yang dimiliki oleh warga masyarakat. Urgensinya adalah untuk mendukung kemampuan dalam meningkatkan pendapatan dan memelihara keberlangsungan usaha. Dengan demikian, diharapkan dapat meningkatkan peluang bisnis pada UMKM yang sudah ada dan meningkatkan taraf hidup ibu raumah tangga melalui dengan transfer pengetahuan. Secara khusus, agenda ini memberikan wawasan baru untuk meningkatkan kapasitas dan kualitas UMKM masyarakat dengan menggunakan Business Model Canvas (BMC) untuk keberhasilan usaha kecil mereka.

Development of a Village Youth Entrepreneurship Model to Increase the Income of Wetland Village Communities Anisah, Hastin Umi; Isnawati; Rifqi Novriyandana; Nor Hikmah
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 2 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i2.154

The low competitiveness of human resources is highly correlated with the low potential and ability of the people's economy, which leads to higher poverty rates. Intervention in the economic capacity of the community needs to be carried out in order to prevent the negative effects of the lack of quality human resources. Entrepreneurship is a very important aspect to be developed in society as a form of economic intervention. This study aimed to develop a village youth entrepreneurship model to increase the income of wetland villages. This study is an observational study in Beranggas Timur Village, Alalak District, Barito Kuala Regency, South Kalimantan Province, Indonesia. Data analysis was carried out with PLS-SEM facilitated by SmartPLS 3. Creativity has no significant effect on entrepreneurial intention; Imagination has no significant effect on entrepreneurial intention; and personality has a significant effect on entrepreneurial intention.

Title

Found 18 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 18 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 18 Documents
Search