Article Per Year (5 Year)
p-Index From 2021 - 2026
5.677
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi Jurnal Aplikasi Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Ilmiah Ekonomi Global Masa Kini Asia Pacific Fraud Journal Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Apssai Accounting Review (ApAR) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Dekar Urumsah
Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Determinan Kepatuhan Wajib Pajak Pelaku Usaha E-Commerce : Usaha Mikro dan Kecil D.I.Yogyakarta Muhammad Kais; Dekar Urumsah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.22

Abstract

Taxpayer non-compliance in carrying out their tax obligations is still a serious problem in Indonesia. Various efforts have been made and attempted by the government to increase taxpayer compliance, but the results obtained have not been as expected. This research aims to propose a conceptual model to determine the factors that influence taxpayer compliance in e-commerce businesses by connecting tax knowledge, tax sanctions and religiosity with gender and age of the business as moderators. It is hoped that the conceptual model from this research can provide useful information for the government and the wider public about the factors that influence taxpayer compliance so that in the future it can increase taxpayer compliance.
TAX COMPLIANCE COST: EXPLORE BODY OF LITERATURE BY USE SCIENCE MAPPING Dekar Urumsah; Rafi'i Habib Al Rasyid
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15285

Abstract

This research aims to explore the knowledge base of tax compliance cost research. Sample literature was taken through the Scopus database. The sample consists of 67 literatures on tax compliance costs with coverage from 1978 to 2021. This research uses systematic literature review, science mapping, and bibliometric analysis methods. Content analysis is carried out to understand in depth the current research topic. In general, the results of the study conclude that research on tax compliance costs needs to go to beyond the complexity of taxation. This research contributes to help academic researchers, policy maker, and regulators potraiying the complete picture of this research area and allow them to formulate furthure research and evidance base policy.
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Form Untuk Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP) Muryanto, Widya Angelina; Urumsah, Dekar
Accounting Global Journal Vol 8, No 1 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i1.12018

Abstract

Penelitian ini bertujuan untuk memahami faktor-faktor yang mempengaruhi keputusan Wajib Pajak Orang Pribadi (WPOP) dalam mengadopsi sistem e-form untuk pelaporan SPT Tahunan. Menggunakan analisis UTAUT dan menambahkan dua variabel pendukung, penelitian ini mengevaluasi pengaruh ekspektasi kinerja, ekspektasi usaha, kondisi pendukung, rasa percaya, dan nilai yang dirasakan terhadap niat penggunaan e-form. Studi kasus dilakukan pada pegawai Kantor Konsultan Pajak XYZ. Berdasarkan temuan penelitian, ekspektasi kinerja dan nilai yang dirasakan berpengaruh positif dan signifikan terhadap niat penggunaan e-form, sedangkan ekspektasi usaha, kondisi pendukung, dan rasa percaya tidak berpengaruh. Hasil penelitian ini diharapkan dapat memberikan wawasan baru bagi pihak berwenang dalam meningkatkan efektivitas dan efisiensi sistem pelaporan pajak di Indonesia.
Determinan Kepuasan Wajib Pajak UMKM Terhadap Penggunaan Jasa Konsultan Pajak Hardi Juliawan; Dekar Urumsah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5228

Abstract

This research aims to examine the influence of reliability, responsiveness, guarantee, empathy, physical evidence, flexibility and price factors on satisfaction with tax consultant services. This research uses a quantitative approach with survey methods and questionnaire techniques distributed to MSME taxpayers in Indonesia who have used tax consultants. Data were collected using convenience sampling techniques, the sample obtained was 330 respondents who were analyzed using SEM-PLS with SmartPLS 3. Based on hypothesis testing, the research results showed that reliability, responsiveness, guarantee, empathy, physical evidence, flexibility and price had a positive and significant effect on satisfaction with tax consultant services. This research uniquely combines both the SERVQUAL model framework and the marketing mix to evaluate and provide a comprehensive analysis of the dimensions of service quality and marketing strategies on MSME taxpayer satisfaction in using tax consultants.
Investigasi Determinan Faktor yang Memengaruhi Penyalahgunaan Aset pada Perguruan Tinggi Ardi, Pahmi; Urumsah, Dekar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2107

Abstract

This study uses the fraud star theory approach to analyze the factors that influence asset missaproriation. The factors tested in this study are financial pressure, internal control system, quality of human resources, organizational culture, and integrity. The research uses a quantitative approach with a survey method of dsitributing questionnairies online. A total of 146 respondents related to asset management at univirsities in west kalimantan province became research respondents who were then tested and analyzed using Structural Equation Modelling (SEM) with the help of Smart PLS 3.3.3. The results showed that financial pressure and the quality human resources positively and signifianctly affected asset misuse. Organizational culture has a positive but insignificant effect on asset misuse. While the internal control system has a negative but insignificant effect on asset misuse, integrity has a negative and significant effect on asset misuse. The result of this study contribute as a reference for universities in implementing asset management policies wich can then be seen based on factors that influence asset misuse such as employees or official financial pressure, the quality human resources in the organization, the organizational culture that has been implemented in the organization, and integrity of employees. Good internal control system is also very important in universities an an effort so that asset management in universities can be carried out.
The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience Urumsah, Dekar; Rahmida, Mislya; Hamdani, Rizki; Aji, Seto Satriyo Bayu
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art4

Abstract

The study investigates the impact of whistle-blowing, forensic audit, and investigative audit on fraud detection, with gender and experience serving as potential moderators. Structured equation modeling (SEM) is used to study the relationships between determinants. This study also seeks to understand the role of gender and experience in determining fraud detection through multigroup analysis. The data used for the analysis includes 97 auditors from the Supreme Audit Agency (BPK RI) and the Financial and Development Supervisory Agency (BPKP) who work in the investigation unit. The findings reveal that whistle-blowing positively and significantly influences forensic audit, investigative audit, and, ultimately, fraud detection. Both forensic and investigative audits also exhibit positive and significant impacts on fraud detection. Moderation effects of gender and experience were not observed in the relationships between whistle-blowing and the aforementioned audits or fraud detection. These findings suggest that the implementation of whistle-blowing systems can facilitate fraud reporting, improve early warning for fraud detection, and function as an effective oversight tool to prevent internal violations in government institutions. This study contributes valuable empirical evidence regarding the interplay between whistle-blowing, forensic and investigative audits, fraud detection, and the moderating roles of gender and experience. It effectively addresses knowledge gaps and offers potential contributions to existing theories, particularly concerning the nuanced influence of gender and experience on fraud detection.
Determinan kesenjangan ekspektasi terhadap tingkat kepercayaan masyarakat pada pengelolaan dana keistimewaan: Model konseptual Mufidta, Fenny; Urumsah, Dekar
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Dana Keistimewaan merupakan dana yang berasal dari APBN, digunakan untuk mendanai lima kewenangan urusan keistimewaan yang diberikan kepada Daerah Istimewa Yogyakarta. Adanya Dana Keistimewaan tidak serta merta membuat Dana Keistimewaan.masyarakat merasakan manfaatnya secara langsung. Hal tersebut menimbulkan kesenjangan antara harapan masyarakat dan realita yang ada, konsekuensinya dapat berdampak pada kepercayaan masyarakat terhadap pemerintah daerah. Penelitian ini bertujuan untuk merumuskan model konseptual mengenai faktor-faktor yang memengaruhi kesenjangan ekspektasi terhadap tingkat kepercayaan masyarakat pada pengelolaan dana keistimewaan. Metode yang digunakan dalam penelitian ini adalah metode penelitian konseptual dengan cara mengamati dan menganalisa beberapa informasi tentang topik penelitian. Model konseptual kesenjangan ekspektasi ini diharapkan dapat bermanfaat bagi masyarakat dan regulator dalam memperbaiki dan meningkatkan pengelolaan Dana Keistimewaan.
Model konseptual determinan perilaku kecurangan akademik Warsito, Ima Nabila; Urumsah, Dekar
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Institusi pendidikan adalah sarana untuk memberikan pengajaran dan mengembangkan kemampuan individu yang bertujuan untuk menciptakan sumber daya manusia yang berkualitas serta memiliki integritas dan kejujuran. Isu integritas akademik merupakan beban moral bagi bangsa Indonesia di mana perguruan tinggi secara terus menerus mendeklarasikan bahwa lingkungan akademik harus berlandaskan nilai-nilai kejujuran, loyalitas, toleransi, tanggung jawab dan keadilan namun kenyataannya hal tersebut masih sulit untuk dilaksanakan. Penelitian ini bertujuan untuk mengajukan model konseptual pengaruh kesempatan, kemampuan, tekanan, rasionalisasi, arogansi dan kolusi dalam fraud hexagon terhadap pengendalian perilaku kecurangan akademik dengan gender dan prokrastinasi sebagai variabel moderasi. Metode yang digunakan dalam penelitian ini adalah metode penelitian konseptual dengan cara mengamati dan menganalisis beberapa informasi tentang topik penelitian. Model konseptual penelitian ini diharapkan dapat memberikan masukan kepada perguruan tinggi di Kota Yogyakarta dalam mencegah terjadinya perilaku kecurangan akademik.
Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia Octavio, Muhammad Fadhly Rizky; Urumsah, Dekar
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39361

Abstract

This study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, and financial reports of 541 Indonesian provincial and district/ city government. Using multiple regression analysis, this study found that e-government maturity, financial report quality, and local government accountability systems significantly positively affect digital transparency. The findings indicate that good governance practices can encourage transparency in presenting financial and non-financial information. However, this study also found that some local government websites are not fully accessible, which may hinder access to necessary data. The implications of this study emphasize the importance of developing mature e-government, improving the quality of financial reports, and strengthening accountability systems in local governments to strengthen transparency, reduce corruption, and increase government legitimacy.
FACTORS THAT INFLUENCE FINANCIAL STATEMENT FRAUD AND FINANCIAL DISTRESS: AN INVESTIGATION STUDY Sanjayyana, Adzka Rosa; Urumsah, Dekar
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.675 KB) | DOI: 10.26418/apssai.v1i1.5

Abstract

This study aims to analyze the factors of the Fraud Diamond Theory, Change in Auditor, Capability, Financial Targets, External Pressure, and Ineffective Monitoring in the occurrence of Financial Statements Fraud and Financial Distress. Using logistic regression analysis method to test the data, the results showed that External Pressure affected Financial Statements Fraud and Financial Targets affected Financial Distress. Meanwhile, Change in Auditor, Capabilities, Financial Targets, and Ineffective Monitoring had no effects on Financial Statements Fraud and External Pressures had no effects on Financial Distress. In addition, when Financial Distress was connected with Financial Statements Fraud, the result of the study showed that there was no influence between Financial Distress and Financial Statements Fraud. Thus, it is advisable that auditors, investors, creditors, and management work in synergy with each other in preventing and protecting from the occurrence of financial statement fraud by observing the indicators which trigger fraud in a company.
Co-Authors Abdul Rahman Domili Adhetra Januar Putra Pratama Aditya Pandu Wicaksono Aditya Pandu Wicaksono Aditya Pandu Wicaksono Adiyta Pandu Wicaksono Alfurqan, Muhammad Ali Riza Andi Agung Kurniawan Arifuddin Ardi, Pahmi Ari Pratama Aris Nurherwening Atrisia Inayati Mamahit Briyan Efflin Syahputra Dari, Aulia Wulan Daurrohmah, Eka Wirajuang Definta Mahendrawati Dewi Nindiasari, Avininda Dewi Putri Dini Windartanti Dwi Ariyani, Asri Dwi Rugiarti, Novi Dyah Ayu Puspitasari Eka Wirajuang Daurrohmah Eko Lasmono Eko Lasmono Faisal Husaini Fajri, Kharisma Fatmalina Fitra Roman Cahaya Gilang Nugroho Hamdani, Rizki Hanif Faidz Rahadian Hardi Juliawan Ira Oktaviana Linda Sulistyorini Mahmudi Mahmudi Mislya Rahmida Moh Fresal Sugeha Mufidta, Fenny Muhammad Dzikri Hadiyarroyyan Muhammad Fadhly Rizky Octavio Muhammad Kais Muhammad Nur Muryanto, Widya Angelina Najamuddin , Yunan Nidya Nurul Aisya Nugroho, Gilang Nurherwening, Aris Nustini, Yuni Pesi Suryani Rafi'i Habib Al Rasyid Rafi'i Habib Al Rasyid Rahmida, Mislya Ramadhansyah, Heri Reni Yendrawati Rintan Falah Ispridevi Rizki Hamdani Rizki Hioda Rosita Rosita Sanjayyana, Adzka Rosa Sari Kartikaningrum Seto Satriyo Bayu Aji Sumartono, Sumartono Sutari Sutari Teduh Dirgahayu, Teduh Warsito, Ima Nabila Wibowo, Hari Tri Wirawan Hardinto Wisnu Cahyono Yuanda Daud, Vicko Zahra, Hanifah