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All Journal Jurnal Akuntansi Indonesia JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JDM (Jurnal Dinamika Manajemen) Juara: Jurnal Riset Akuntansi PRESTASI INFOKAM Sains Manajemen:Jurnal Manajemen UNSERA Assets: Jurnal Akuntansi dan Pendidikan International Journal of Supply Chain Management Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI Abdimasku : Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Akuntansi'45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Dinamika JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Atestasi : Jurnal Ilmiah Akuntansi
Entot Suhartono
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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MODEL ADOPTION BLENDED LEARNING: A STUDENT-CENTRIC EVALUATION IN ACCOUNTING EDUCATION Suhartono, Entot; Purwantoro, Purwantoro
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19413

Abstract

ABSTRACT This study aims to develop a conceptual model of the behavioral interest of accounting students in adopting blended learning by combining the technology acceptance model and the theory of planned behavior, along with validating explanatory variables such as perceived usefulness, perceived ease of use, learning attitudes, subjective norms, and behavioral control. The study sample consists of accounting students in Semarang, with structural equation modeling used as the analytical tool. It was found that perceived ease and behavioral control did not impact learning attitudes, while perceived usefulness and subjective norms also showed no effect. The intention to adopt blended learning is influenced by perceived ease, learning attitudes, subjective norms, and behavioral control but not by perceived usefulness. Learning attitudes serve as a mediator between the effects of perceived ease and behavioral control on students' intention to adopt blended learning. ABSTRAK Penelitian ini bertujuan untuk mengembangkan model konseptual terkait minat mahasiswa akuntansi dalam mengadopsi blended learning dengan menggabungkan model penerimaan teknologi dan teori perilaku terencana. Penelitian ini juga berusaha memvalidasi variabel-variabel penjelas seperti persepsi manfaat, persepsi kemudahan, sikap belajar, norma subjektif, dan kontrol perilaku. Sampel yang digunakan adalah mahasiswa akuntansi di Kota Semarang, dengan menggunakan model persamaan struktural sebagai alat analisis. Hasil penelitian menunjukkan bahwa persepsi kemudahan dan kontrol perilaku berpengaruh terhadap sikap belajar, sementara persepsi manfaat dan norma subjektif tidak memiliki pengaruh. Minat dalam mengadopsi blended learning dipengaruhi oleh persepsi kemudahan, sikap belajar, norma subjektif, dan kontrol perilaku, kecuali persepsi manfaat. Sikap belajar berperan sebagai mediator dalam hubungan antara persepsi kemudahan dan kontrol perilaku dengan minat mahasiswa untuk mengadopsi blended learning.
ANALISIS PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI, E-COMMERCE, DAN MODAL USAHA DALAM KEPUTUSAN BERWIRAUSAHA (Studi pada anggota HIPMI PT Kota Semarang) Nita Kusumawati; Entot Suhartono
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.339

Abstract

Kondisi perekonomian Indonesia yang semakin buruk semenjak pandemi Covid-19 berdampak pada banyaknya tenaga kerja yang kehilangan pekerjaan ditambah dengan tenaga kerja baru yang belum mendapat pekerjaan karena banyak perusahaan berhenti berusaha. Hal ini menambah tingkat pengangguran terbuka hingga mencapai 7,07% pada awal tahun 2020 dan mulai turun menjadi 5,18% di tahun 2021 seiring dengan semakin baiknya pandemi dan pulihnya perekonomian. Salah satu cara untuk mengurangi tingkat pengangguran adalah dengan menciptakan lapangan kerja melalui berwirausaha terutama dikalangan anak muda, serta ditunjangan dengan pemanfaatan kemajuan teknologi e-commerce dan sistem informasi akuntansi (SIA). Penelitian ini bertujuan untuk analisis faktor-faktor yang mempengaruhi calon wirausaha muda mengambil keputusan untuk berwirausaha. Faktor-faktor pada penelitian ini adalah Pemanfaatan e-commerce, Fasilitas Sistem Informasi Akuntansi, dan Modal Usaha. Sampel responden pada penelitian ini sebanyak 169 yang berasal dari anggota 5 (lima) HIPMI Perguruan Tinggi Kota Semarang, yaitu Undip, Unnes, Unisbank, Upgris, dan Udinus. Pengumpulan data menggunakan kuisioner yang diberikan pada anggota HIPMI Perguruan Tinggi. Metode analisis yang digunakan adalah uji validitas dan reliabilitas, analisis deskriptif jawaban responden, uji asumsi klasik, dan regresi linier berganda dengan menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa pemanfaatan e-commerce dan SIA berpengaruh terhadap pengambilan keputusan untuk berwirausaha. Sedangkan modal usaha tidak berpengaruh terhadap pengambilan keputusan untuk berwirausaha.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Michael Owen Sihotang; Wikan Isthika; Entot Suhartono; Dian Indriana Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5494

Abstract

A tactic used by management to keep profits steady over time and frequently driven by executive remuneration is income smoothing. When bonuses are dependent on the company's profitability, managers may utilize income smoothing to guarantee they keep getting the promised bonuses from the owners. In addition to examining whether management ownership can mitigate these correlations. This study seeks to examine the relationship between profitability, leverage, and firm size in relation to income smoothing. The Eckel index is employed to measure income smoothing, while managerial ownership is determined by the ratio of managers shareholdings to the firm's total assets. Profitability is quantified using Return on Assets (ROA), leverage by the Debt to Equity Ratio (DER), and firm size by the natural logarithm of total assets. The analysis reveals that leverage exerts a negative effect on income smoothing, whereas neither profitability nor firm size significantly influence this practice. These conclusions are drawn from logistic regression analysis conducted using SPSS 25. Moreover, the study finds that managerial ownership does not moderate the relationship between profitability, leverage, and firm size in the context of income smoothing.
Audit Delay In Industrial Firms: An Analysis Of Firm Size, Profitability, And Solvency Purwantoro Purwantoro; Entot Suhartono
Jurnal Telekomunikasi dan Informatika Lbh. 1 Àir. 2 (2023): December : International Journal Of Accounting, Management, And Economics Rese
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.17

Abstract

Audit execution time is the time required to complete the audit, computed from the conclusion of the accounting cycle to the date documented in the report. Timely financial reporting is essential for making decisions. Extended audit delays diminish the significance and worth of the data in the financial statements. Knowing the factors that contribute to audit delays is critical to ensuring the timely and appropriate provision of financial information. The objective of this research is to investigate the potential impact of company size, profitability (ROA), and solvency (DER) on the audit delays. The study involved 112 companies spanning different sectors, all of which were listed on the Indonesian Stock Exchange between 2019 and 2022. Multiple linear regression analysis was employed as the analytical method. The findings revealed that firm size and profitability (ROA) had a notable negative effect on audit delays, whereas solvency (DER) had a significant positive impact on audit delays. This research can help companies and auditors identify factors that contribute to audit delays and take steps to improve the timeliness and relevance of financial reporting.
Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity Purwantoro Purwantoro; Entot Suhartono; Dian Festiana H. S
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.860

Abstract

This study examines whether liquidity, profitability, leverage, company size, capital intensity, and inventory intensity influence companies' tax aggressiveness or tax avoidance. This research uses secondary data taken from the annual financial statements of food and beverage sector companies listed on the IDX during the 2019-2023 period. After going through the calculation and selection of samples, 17 companies were obtained during five observation periods. Hence, the sample of financial statements tested in this study was as many as 85 financial reports. The methods used are descriptive analysis, classical assumption test, multiple linear regression test, and model feasibility test. The results of this study show that liquidity, profitability, company size, and capital intensity affect corporate tax aggressiveness or tax avoidance. Leverage and inventory intensity do not influence tax aggressiveness or tax avoidance.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Triningsih, rizka adila; Andika, Arditya Dian; Ratnawati, Juli; Suhartono, Entot
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.687

Abstract

This study aims to analyse the effect of profitability, company size, and debt level on tax avoidance of mining companies on the indonesia stock exchange (IDX) during the period 2020-2023. The research uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined by purposive sampling method, resulting in 131 observation data from 52 companies. The independent variables of this study include profitability as measured using ROA, company size as measured by the natural log of total assets, and debt level as measured by DER. The dependent variable is tax avoidance as measured by CETR. The analysis technique is panel data regression model using Eviews 12. The results showed that profitability, company size, and debt level do not have a significant influence on tax avoidance. This research contributes to the taxation and corporate finance literature, as well as being a reference for company management and policy makers. Keywords: tax avoidance, profitability, company size, debt level.
Pengaruh Transfer pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Imron, Malinda Aliffiyah Akbar; Durya, Ngurah Pandji Mertha Agung; Mardjono, Enny Susilowati; Suhartono, Entot
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4123

Abstract

This study analyzes the influence of transfer pricing, foreign ownership, and capital intensity on tax avoidance in the multinational energy companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The independent variables analyzed include transfer pricing, measured by related party receivables to total receivables; foreign ownership, measured by foreign-owned shares to total shares; and capital intensity, measured by net fixed assets to total assets. The dependent variable, tax avoidance, is calculated using the Effective tax rate (ETR). The research sample consists of 21 multinational energy companies listed on the IDX during the specified period, and the data were analyzed using multiple linear regression analysis. The findings indicate that transfer pricing and capital intensity significantly affect tax avoidance. However, foreign ownership does not have a significant influence on tax avoidance.
Firm Size, Capital Intensity, dan Inventory Intensity Terhadap Agresivitas Pajak Tandang, Ritsa Mayta; Minarso, Bambang; Sumaryati, Anna; Suhartono, Entot
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.593

Abstract

Para pelaku bisnis sering melihat pajak sebagai penurunan laba, meskipun pajak adalah sumber pendapat negara terbesar. Studi ini melihat bagaimana ukuran perusahaan, intensitas modal, dan intensitas kemiskinan berdampak pada agresivitas pajak. Untuk menganalisis 16 perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menggunakan metode purposive sampling . Hasilnya menunjukkan bahwa hanya intensitas persediaan yang memiliki korelasi terhadap agresivitas pajak, dengan menggunakan regresi kuantitatif SPSS 25. Ukuran perusahaan dan intensitas modal tidak memberikan pengaruh yang signifikan. Dengan menyajikan semua elemen yang diperlukan, perusahaan diharapkan dapat menerapkan transparansi dalam laporan tahunannya. Hal ini dilakukan untuk membantu berbagai pihak mengakses data dan mengurangi perbedaan data.
Perilaku Pengelolaan Keuangan Penggemar Produk Kolaborasi di Kalangan Mahasiswa: Pengaruh Financial Literacy, Lifestyle, Self-Control, dan Sikap Keuangan Amelia Sukma Rosilawati; Melati Oktafiyani; Ririh Dian Pratiwi; Entot Suhartono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8876

Abstract

This research aims to evaluate the impact of financial literacy, lifestyle, self-control, and financial attitudes on the financial management practices of students at the Faculty of Economics and Business, Dian Nuswantoro University Semarang, particularly those involved in the purchase of collaborative products. The type of research conducted is quantitative research utilising primary data. The sampling process was conducted using the purposive sampling method. The population that is the subject of the research is active students in the Faculty of Economics and Business at Dian Nuswantoro University, totalling 2820 students. The total sample used was 338 students who had purchased or used collaborative products. The analysis method applied is multiple linear regression. The results of the data analysis show that financial literacy, lifestyle, self-control, and financial attitudes have a significant influence on students financial management. the obtained coefficient of determination value is 0,975 or 97,5 percent of financial management is influenced by financial literacy, lifestyle, self-control, and financial attitudes, while the remaining 2,5% variation is influenced by other variables not included in this study.
The Influence of Financial Literacy and Ease of Use on Transactions Using QRIS in MSMEs in Semarang City Maulana, Muhammad Rizki; Suhartono, Entot
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1781

Abstract

The advancement of digital technology in payment systems has prompted micro, small, and medium-sized enterprises (MSMEs) to embrace financial technology, specifically through the implementation of the QR Code Indonesian Standard (QRIS). However, the adoption of QRIS has been inconsistent, particularly within the culinary sector of West Semarang, possibly due to varying levels of financial literacy and technological ease of use. It is disheartening to note that despite the prevalence of QRIS usage in today's society, many businesses in West Semarang have not fully embraced it. The primary objective of this research is to examine how financial literacy and the user-friendliness of QRIS impact the decision-making process of culinary MSMEs in West Semarang when it comes to adopting QRIS, both individually and collectively. Utilising a quantitative approach, the study employs the snowball sampling technique to gather data from 95 participants, following the guidelines set out in the Isaac and Michael Table. The survey used in this study was a Likert scale questionnaire. Various statistical methods including multiple linear regression, t test, F test, and coefficient of determination were employed for data analysis. Findings revealed that both financial literacy and the user-friendliness of QRIS had a significant impact on the adoption of the digital payment system. This suggests that businesses are more inclined to use QRIS when they have a strong understanding of financial concepts and find QRIS easy to use. The research highlights the significance of educating individuals on financial literacy and enhancing accessibility to intermediary services.
Co-Authors Agus Pitoyo Alfia Nita Pratiwi Ali Mursid Amelia Sukma Rosilawati Andhika Bagas Prasetya Andika, Arditya Dian Anna Sumaryati Aurelia Arini Arthatami Bambang Minarso, Bambang Bella Nur Diana Dhea Aryu Prihandani Dian Festiana H. S Dian Indriana Hapsari Diana , Bella Nur Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Haq, Neila Arinal Imang Dapit Pamungkas Imron, Malinda Aliffiyah Akbar Juli Ratnawati Machmuddah, Zaky Maharani, Nabila Putri Mardani, Lucki Bighandy Maulana, Muhammad Rizki Melati Oktafiyani Michael Owen Sihotang Mochammad Imron Awalludin Natalistyo T.A.H Nita Kusumawati Nur Anissa Piji Pakarti Purwantoro Purwantoro Purwantoro purwantoro purwantoro Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Saputra, Praditya Miko St. Dwiarso Utomo Sumastri Aries M. P Tah, Natalistyo Tandang, Ritsa Mayta Triningsih, rizka adila Usman Usman Wikan Isthika Yeheskiel Yeheskiel Yulita Setiawanta