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All Journal Journal of Accounting and Investment Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi At-Tadbir : jurnal ilmiah manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) JURNAL AKUNTANSI Edunomics Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Shafin: Sharia Finance and Accounting Journal International Journal of Research in Vocational Studies (IJRVOCAS) Business and Entrepreneurial Review Jurnal Kebijakan Pembangunan Jurnal Administrasi Profesional Jurnal Akuntansi dan Keuangan Islam (JAKIs)
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Peran Perguruan Tinggi melakukan Edukasi Perpajakan dalam Mendukung Terciptanya Generasi Muda Taat Pajak Yasir Hadiani; Abdillah, M.Riduan; Setianda, Rizky Aldi; Putriana, Astia; Machfiroh, Ines Saraswati; Fitriyani, Yuli
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 10 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v10i1.367

Abstract

Literasi perpajakan merupakan aspek penting dalam membentuk generasi muda yang sadar dan taat pajak. Namun, tingkat pemahaman pajak di kalangan siswa dan mahasiswa masih tergolong rendah. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dalam bentuk seminar perpajakan bertema “Kalau Pajak Dinaikkan, Uangnya Dikemanakan?” yang diikuti oleh 150 peserta lintas jenjang pendidikan di Kabupaten Tanah Laut. Seminar ini bertujuan memberikan edukasi tentang hak dan kewajiban perpajakan serta menyampaikan hasil survei mengenai minat berwirausaha dan pemahaman pajak generasi muda. Hasil survei menunjukkan bahwa 67% responden memiliki minat tinggi menjadi wirausaha dan 64% telah memahami kewajiban perpajakan. Namun, hanya 45% yang mengetahui tentang insentif pajak UMKM. Temuan ini mengindikasikan perlunya penguatan literasi pajak, dan perguruan tinggi berperan strategis dalam mewujudkannya melalui kegiatan edukatif dan berkelanjutan
Islamic Corporate Governance dan Kecurangan Laporan Keuangan pada Bank Syariah di Indonesia: Analisis Konten Putriana, Astia; Abdillah, M. Riduan; Anjaswari, Gati; Fitriyani, Yuli
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3591

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh Islamic Corporate Governance terhadap kecurangan laporan keuangan pada Bank Syariah di Indonesia. Islamic Corporate Governance diproksikan dalam analisis konten yang dijadikan sebagai 6 variabel independen antara lain dewan pengawas syariah, dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko. Penelitian ini menggunakan populasi pada Bank Syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2010-2020 dengan menggunakan teknik purposive sampling yaitu pemilihan sampel pada Bank Syariah yang konsisten mempublikasikan laporan tahunan yang memuat laporan Corporate Governance sebanyak 99 sampel. Data penelitian menggunakan data sekunder berupa laporan keuangan tahunan yang memuat laporan corporate governance. Analisis data penelitian ini menggunakan analisis regresi berganda dengan pendekatan Structural Equation Model (SEM) melalui software WarpPLS 3.0. Hasil penelitian ini menemukan bahwa dewan pengawas syariah berpengaruh terhadap kecurangan laporan keuangan pada Bank Syariah, sedangkan pada variabel lain seperti dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko terbukti tidak mempengaruhi kecurangan laporan keuangan pada Bank Syariah. Diharapkan hasil penelitian ini mampu menjadi acuan dalam memprediksi dan mendeteksi secara dini faktor yang memicu ataupun mencegah kecurangan khususnya pada laporan keuangan.
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Putriana, Astia; Hariadi, Bambang; Prihatiningtias, Yeney Widya
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.
Pengaruh Literasi Keuangan, Pendapatan, dan Gaya Hidup terhadap Pengelolaan Keuangan Masyarakat di Desa Bukit Mulia, Tanah Laut Putriana, Astia; Nor Rahma Rizka; Wigati Werdiningsih
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1480

Abstract

This research investigates how financial literacy, income level, and lifestyle influence financial management practices among residents of Bukit Mulia Village, Tanah Laut Regency. Applying the Slovin formula yielded a sample size consisting of 100 household heads who served as the study’s respondents. Data collection was conducted through structured questionnaires, and the analysis employed hypothesis testing using SPSS 26. The analysis results indicate that financial literacy has an impact on financial management, while income and lifestyle show no meaningful influence. These results underscore the essential importance of financial literacy in enhancing individuals’ capacity to plan and manage their finances effectively. Consequently, it is highly recommended that financial education and training initiatives be implemented in Bukit Mulia Village to strengthen residents’ financial decision- making capacity and promote better household financial stability.
The Effect of Total Liabilities and Operating Expenses on Net Income: Evidence from Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Revina Nanda Octavia; Bella Puspita Rininda; Widiya Astuti Alam Sur; Astia Putriana; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2797

Abstract

This study aims to examine the effect of total liabilities and operating expenses on net profit in manufacturing companies, particularly those in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs multiple linear regression using 80 observations obtained from 16 companies. The results indicate that total liabilities have a positive effect on net profit, while operating expenses do not show a significant effect. In addition, the simultaneous test (F-test) reveals that all variables jointly influence net profit. The coefficient of determination (R²) of 0.622 indicates that 62.2% of the variation in net profit can be explained by total liabilities and operating expenses, while the remaining 37.8% is influenced by other factors outside the model used in this study.
Faktor yang Mempengaruhi Kepuasan Pengguna Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah Ines Saraswati Machfiroh; Astia Putriana; Mahmudah; Memey Ifalia Kristin; Muhammad Wildan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2841

Abstract

This research aims to test and analyze the influence of system quality, information quality, and service quality on user satisfaction of CoreTax. Additionally, it examines and analyzes the effect of user satisfaction on taxpayer compliance. This study is a quantitative research with a causal design. The population of this research consists of government treasurer taxpayers. The sample was determined using purposive sampling with the criteria of government taxpayers within the Local Government Work Unit (SKPD) of Tanah Laut Regency who manage taxation using CoreTax namely 96 respondents. This type of data uses primary data through distributing questionnaires to respondents via Google forms. The data analysis method used is Structural Equation Modeling with SmartPLS. The results indicate that system quality and service quality have an impact on user satisfaction of CoreTax. On the other hand, information quality does not affect user satisfaction of CoreTax. Furthermore, user satisfaction does not influence taxpayer compliance. This research provides insights into the need for the development of CoreTax systems and services to support user satisfaction and the need to develop systems and services that support the psychological needs of taxpayers so that the system not only provides satisfaction, but also builds internal motivation to comply.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut Astia Putriana; Bella Puspita Rininda; Desy Amelia; Ines Saraswati Machfiroh; Yasir Hadiani; Yuli Fitriyani; M. Riduan Abdillah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3080

Abstract

The purpose of this study was to examine how the competence, accountability, and transparency of village officials influence their ability to prevent fraud in village fund management. This study involved village officials in Pelaihari Regency. Purposive sampling resulted in 75 respondents. This study collected data through questionnaires. Data analysis techniques used included descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the competence and transparency of village officials did not influence fraud prevention, while accountability did. This suggests that fraud prevention efforts in village fund management are more effective if implemented through increased accountability of village officials, such as regular reporting, clear accountability, and consistent oversight of every use of village funds. Previous research has emphasized fraud detection, while prevention mechanisms at the village level are still limited. This study contributes by developing a fraud prevention model based on the Fraud Diamond in the context of village fund governance. These findings provide practical implications that local governments and policymakers need to emphasize strengthening accountability and monitoring mechanisms as a primary strategy in preventing fraud and improving the quality of village financial governance.
Asistensi Sistem Inti Aplikasi Perpajakan (Coretax) Terkait Pemotongan dan Pemungutan PPh 23: Membangun Kompetensi Pajak Pada Desa Pemuda KNPI Rizky Aldi Setianda; Ines Saraswati Machfiroh; Astia Putriana; Titik Wijayati; Achmad Rizky Abdillah; Muhammad Wildan
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2795

Abstract

Kegiatan ini bertujuan meningkatkan pemahaman aparatur Desa Pemuda KNPI dalam pemotongan dan pemungutan PPh Pasal 23 melalui aplikasi Coretax. Dilaksanakan oleh tim dosen dan mahasiswa Politeknik Negeri Tanah Laut dengan metode partisipatif. Kegiatan mencakup persiapan yakni identifikasi masalah dengan koordinasi dengan aparat Desa Pemuda KNPI, pelaksanaan asistensi dan simulasi bukti potong elektronik, dan evaluasi kegiatan. Hasilnya menunjukkan adanya peningkatan kompetensi peserta dalam aspek regulasi dan teknis penggunaan Coretax serta memperkuat sinergi antara perguruan tinggi dan desa menuju tata kelola perpajakan digital yang akuntabel.
DETECTION OF FINANCIAL STATEMENT FRAUD IN BANKS LISTED ON THE IDX USING THE BENEISH M-SCORE METHOD FOR THE YEARS 2023 AND 2024 Astia Putriana; Anto Andreawan; Rahmatullah Alfikri; Rahmi Nadiar
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8248

Abstract

This research aims to detect financial statement fraud in banking companies listed on the Indonesia Stock Exchange for the years 2022 and 2024 using the Beneish M-Score method. The data used in this study consists of financial statements from banking companies listed on the Indonesia Stock Exchange for the years 2023 and 2024. The data analysis technique is descriptive, employing the Beneish M-Score method, which includes 8 financial ratios: Days Sales In Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA). The results of this study indicate that out of 47 banking companies listed on the Indonesia Stock Exchange for the years 2023 and 2024, 33 companies, or 70.21%, are classified as non-manipulators, while 14 companies, or 29.79%, are classified as manipulators. The banking companies most frequently indicated to manipulate financial statements are related to their accruals (TATA). The banking company suspected of having the highest level of manipulation is Bank Jtrust Indonesia Tbk. (BCIC). The banking company suspected of not indicating any financial statement manipulation is Bank Artha Graha Internasional Tbk. (INVC).
EVALUATION OF THE IMPLEMENTATION OF PERMENDAGRI NO. 20 OF 2018 IN VILLAGE FINANCIAL MANAGEMENT: A CASE STUDY OF PEMUDA VILLAGE Astia Putriana; Yasir Hadiani; Mellisa Anggraini
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8111

Abstract

This study aims to evaluate the financial management of Desa Pemuda based on Permendagri No. 20 of 2018 concerning village financial management. The regulation outlines five key stages: planning, implementation, administration, reporting, and accountability. Financial management in villages must be carried out in a transparent, accountable, participatory manner, and in accordance with budget discipline. This study was conducted to determine whether the financial management practices in Desa Pemuda align with the provisions of the regulation. This research uses a qualitative descriptive method. Data were collected through interviews with village officials, analysis of supporting documents, and field observations. The evaluation indicators were developed based on the regulatory framework and were used to assess compliance at each stage. The results show that the financial management of Desa Pemuda has generally complied with the applicable regulations. The planning, administration, and reporting stages are mostly in accordance with the rules, supported by relevant documents and procedures. However, there are still shortcomings at the implementation and accountability stages, such as the absence of several official documents like the 2024 DPA and the unavailability of a complete SK for task assignments to village officials. Additionally, public involvement and transparency in delivering information still need improvement. These findings suggest the importance of strengthening documentation management and increasing the capacity of village officials through training and technical assistance.
Co-Authors Achmad Rizky Abdillah Alfikri, Rahmatullah Anak Agung Istri Sri Wiadnyani Anjaswari, Gati Anto Andreawan Bambang Hariadi Bandi, Maulida Hirdianti Chairina, Chairina Desy Amelia Gati Anjaswari Gati Anjaswari Gati Anjaswari Ghalih, Muhammad Hariadi, Bambang Hayatie, Marliza Noor Hayatie, Marliza Noor Hirdianti Bandi, Maulida Ines Saraswati Machfiroh Karolina, Karolina Kharisma Nugraha Putra M.Riduan Abdillah Machfiroh, Ines Saraswati Mahmudah Mellisa Anggraini Memey Ifalia Kristin Merisa Oktaria Mufrida Zein Muhammad Wildan Noor Amelia Nor Rahma Rizka Novita Weningtyas Respati Nurmalina, Radna Rahmi Nadiar Revina Nanda Octavia Riani Tami Rina Pebriana, Rina Rininda, Bella Puspita Rizky Aldi Setianda Rizky Aldi Setianda Saraswati Machfiroh, Ines Titik Wijayati Widiya Astuti Alam Sur Wigati Werdiningsih Yasir Hadiani Yasir Hadiani Yeney Widya Prihatiningtias Yuli Fitriyani Yulika