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All Journal Media Riset Akuntansi Prosiding Seminar Nasional INDOCOMPAC Journal of Entrepreneurship, Management and Industry (JEMI) Indonesian Journal for Social Responsibility Trilogi Accounting & Business Research Journal of International Conference Proceedings
Monica Weni Pratiwi
Bakrie University
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Pelatihan dan Implementasi Pelaporan Keuangan Zakat, Infak, dan Sedekah Berbasis Digital di Masjid Jami Al-Mujahidin Bintara Bekasi Barat Pratiwi, Monica Weni; Lucyanda, Jurica; Iman Santoso, Berkah; Rudianto, Dudi; Annastasya Nurdini, Dinda; Karlina, Rina
Indonesian Journal for Social Responsibility Vol. 4 No. 01 (2022): June 2022
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v4i01.110

Abstract

Mosque is an entity where some sources of funds come from the community or public in the form of waqf, grants, infaq and alms. Mosques are often in the public spotlight regarding the management of funds collected from the ummah and the community, so that high transparency and accountability are needed from the mosque administrators in financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which is a large mosque and has been supervised by the ministry of religion. The limitations faced by the mosque manager is that it has not done financial reporting in accordance with accounting standards, so needs to be trained in preparing digital-based financial statements in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109 on accounting for zakat, infaq and alms. This training aims to facilitated the management of Mosque to easily prepare the digital-based financial statement in accordance with accounting standards and can implement the transparency and accountability. The method of activity is carried out offline at the Jami Al-Mujahidin Mosque Hall which was attended by the administrators of the Jami Al-Mujahidin Masjid Bintara, West Bekasi. The training material provided consists of understanding, recognizing, and measuring zakat, infaq, and alms; accounting transactions of non-halal funds; zakat, infaq, and alms accounting financial statements; and the use of financial reporting applications based on PSAK No. 109 based on digital. After participating in this program, all mosque administrators or managements can understand the objectives and benefits of financial reporting and can implement the preparation of financial statements in accordance with applicable standards by using a digital-based financial statement. With the limited time for activities, monitoring and evaluation of the implementation of digital-based financial statement applications according to applicable standards will be carried out in subsequent activities.
Individual Taxpayer Compliance In Jakarta, Indonesia Putri, Wulan Aulia; Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2017

Abstract

The purpose of this study is to examine the effect of tax socialization on individual taxpayer compliance, which is moderated by taxpayer awareness and understanding of taxation. The topic of individual taxpayer compliance is an interesting one to study because it looks at it from two perspectives, namely strength and trust in authorities. There are also differences in results from previous studies, which motivates the research. This study tries to analyse the effect of tax socialization on individual taxpayer compliance, which is mediation by taxpayer awareness and understanding of taxation. The sampling technique used in this study was probability sampling, namely simple random sampling. The sample size in this study was 111 respondents. According to the findings of the study, tax socialization has an effect on individual taxpayer compliance, which is mediation by taxpayer awareness. Based on the research results, further research can add service quality variables. Good service quality will have an impact on increasing individual taxpayer compliance in carrying out their tax obligations, and then providing quality services to taxpayers will make taxpayers further increase individual taxpayer compliance in fulfilling their tax obligations.Keywords: Individual Taxpayer Compliance, Strength and Trust in Authorities, Tax Socialization, Taxpayer Awarennes, and Understanding of Taxation.
Timeliness for Submitting Financial Statements to Mining Companies in Indonesia Ernanda, Mercedes Daimler Benz; Charis, Charis; Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2016

Abstract

The purpose of this study to find out empirically the effect of firm size on the timeliness of the submission of financial statements, with profitability as a moderating variable. This study uses a quantitative approach using secondary data. The sample was selected by purposive sampling from a population of mining sector companies listed on the IDX starting in 2019 – 2021. The hypothesis was tested using the SPSS program with the moderated regression analysis technique. The results of the study indicate that the size of the company doesn’t have affects to the timeliness of the submission of financial statements, and profitability does strengthen or weaken the effect of the size of the company on the timeliness of the submission of financial statements. Based on the research results, further research can add company age. Based on the results of the study, further research can add the variable age of the company. Because age is a consideration for investors when investing their capital, companies with an older age develop skills in collecting, processing, and producing information when needed. Then the age of the company will increasingly have an impact on the timeliness of submitting financial statements.Keywords: Firm Size, Mining Companies, Profitability, Submission of Financial Statements, and Timeliness.
Auditor Performance from a Big Four Public Accounting Firm in Jakarta, Indonesia Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2015

Abstract

The purpose of this study is to analyze the effect of accountability and independence moderated by professional ethics on auditor performance at the Big Four public accounting firm in Jakarta, Indonesia. There are also differences in results from previous studies, which motivates the research. The respondents to this study were all auditors at the Big Four public accounting firms in Jakarta, Indonesia. The sample in this study was determined using the probability sampling method, which employs simple random sampling. The data collection technique in this study used an electronic-based questionnaire, which was then delivered using a snowball sampling technique to a sample of 100 respondents. The analytical tool used in this research is multiple linear regression analysis. The results of this study prove that accountability and independence affect professional ethics, and professional ethics affect auditor performance. Based on the results of the study, it appears that the accountability and independence of auditors at the Big Four public accounting firms in Jakarta, Indonesia, have been carried out well. Researchers suggest the Big Four public accounting firms in Jakarta, Indonesia, maintain auditor accountability and independence so that the professional ethics of an auditor remain good and can produce maximum performance.Keywords: Auditor Accountability, Auditor Performance, Auditor Independence, Auditor Professional Ethics, and Big Four Public Accounting Firm.
PENGARUH STRUKTUR MODAL DALAM MEMEDIASI HUBUNGAN ANTARA DIVERSFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustian, Aditya Nur; Ramadhan, Fakhrizal; Aulia, Hanifa; Sulistyorini, Dyah Ayu; Pratiwi, Monica Weni
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1493

Abstract

The purpose of this study was to examine the direct effect of diversification and capital structure variables on financial performance, as well as the indirect effect of capital structure on company financial performance. The population of this research is the automotive and component companies listed on the Indonesia Stock Exchange in the 2015-2019 period amounting to 65. The sampling technique used is the purposive sampling method. The data analysis method used was path analysis and Sobel test using SPSS software. The results show that diversification does not affect the capital structure, diversification and capital structure affect the company's financial performance, and capital structure does not mediate the relationship between diversification and the company's financial performance. The limitation in this study is that it only uses one type of measurement of the company's financial performance. The results of this study are expected to contribute to the field of financial accounting.Keywords: Capital Structure, Diversification, Financial Performance
Co-Authors Agustian, Aditya Nur Annastasya Nurdini, Dinda Aulia, Hanifa Charis Charis Dudi Rudianto Ernanda, Mercedes Daimler Benz Iman Santoso, Berkah Jurica Lucyanda Karlina, Rina Palupi, Ajeng Feby Pratiwi, Anggun Putri Putri, Wulan Aulia Ramadhan, Fakhrizal Setyoningsih, Susi Solechuddin, Solechuddin Sudarso, Andika Yos Sulistyorini, Dyah Ayu Tahar, Reta Sharfina Yudhistira, Radian Gita