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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Persepsi Keuangan dan Kehidupan Sosial Setelah Pensiun Mitsalina Tantri; Agung Dharmawan Buchdadi; Andry Priharta; Siti Hamidah Rustiana; Eva Herianti
Jurnal Bisnis, Manajemen, dan Keuangan Vol 3 No 2 (2022): Jurnal Bisnis, Manajemen, dan Keuangan
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jbmk.0302.02

Abstract

The purpose of this study is to understand the social and financial impact on life after retirement issues from the academic staff of Universitas Muhammadiyah Jakarta. A detailed questionnaire was developed and used to collect primary data from a sample of 95 academic staff at the University of Muhammadiyah Jakarta using a convenient sampling method. Descriptive analysis was used to study the demo charts, their preferences, and preferences on the choice of investment path, retirement goals, and academic staff investment goals. The social components and financial problems of life after retirement were also identified through factor analysis. The main components that explain 46.2% of the variance in the financial problems of life after retirement are: clarity of purpose, optimism, provision, anticipation and preparation, investment confidence, future position, and immediacy. Meanwhile, the main components that explain 50.6% of the variation in academic staff retirement social problems are: retirement roles, depression, financial worries, adjustments, economic trends, predictions, expectations, changes in life responsibilities, and financial advice. While the main components that explain the 45% variation in academic staff retirement planning are: planning, training, trust. Tujuan dari penelitian ini adalah untuk memahami dampak sosial dan keuangan dari isu-isu pada kehidupan setelah pensiun dari tenaga akademik Universitas Muhammadiyah Jakarta. Kuesioner rinci dikembangkan dan digunakan untuk mengumpulkan data primer dari sampel 95 tenaga akademik di Universitas Muhammadiyah Jakarta menggunakan metode pengambilan sampel yang nyaman (convenience sampling). Analisis deskriptif digunakan untuk mempelajari grafik demo, kesukaan dan preferensi mereka pada pemilihan jalan investasi, tujuan pensiun, dan tujuan investasi tenaga akademik. Komponen sosial dan masalah keuangan kehidupan setelah pensiun juga diidentifikasi melalui analisis faktor. Komponen utama yang menjelaskan 46,2% varians dalam masalah keuangan kehidupan setelah pensiun adalah: kejelasan tujuan, optimisme, ketentuan, antisipasi dan persiapan, keyakinan investasi, posisi masa depan, dan kedekatan. Sedangkan komponen utama yang menjelaskan 50,6% variasi masalah sosial pensiun tenaga akademik adalah: peran pensiun, depresi, kekhawatiran keuangan, penyesuaian, ekonomi tren, prediksi, harapan, perubahan dalam tanggung jawab hidup, dan nasihat keuangan. Sedangkan komponen utama yang menjelaskan variasi 45% dalam perencanaan pensiun tenaga akademik adalah: perencanaan, pelatihan, kepercayaan.
DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI Ridho Wicaksono; Septemberizal; Eva Herianti
JRB-Jurnal Riset Bisnis Vol 6 No 1 (2022): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v6i1.4053

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian ini menggunakan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling dan diperoleh 15 perusahaan dengan 60 pengamatan. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh terhadap Agresivitas Pajak, Kepemilikan Institusi tidak berpengaruh terhadap Agresivitas Pajak, dan Leverage berpengaruh terhadap Agresivitas Pajak. Corporate governance berhasil memoderasi pengaruh Corporate Social Responsibility (CSR) dan Leverage terhadap Agresivitas Pajak, sementara corporate governance tidak berhasil memoderasi pengaruh Kepemilikan Institusi terhadap Agresivitas Pajak. Dan secara simultan variabel Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage berpengaruh terhadap Agresivitas Pajak.
Determinan Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Pada Wajib Pajak Pekerja Bebas Di Tangerang Selatan Nur Anggraini; Eva Herianti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1201

Abstract

This research aims to examine and analyze the effect of the self- assessment system, modernization of the administration system, tax awareness and tax audit on the motivation of taxpayers to fulfill their tax obligations. This research is a quantitative research using primary data through questionnaires to free worker taxpayers in the South Tangerang area. This research uses SEM Partial Least Square analysis method with SmartPLS 3.0 analysis tool. Sampling method using the Lemeshow formula (1997) and produced 70 respondents but the data processed were 63 respondents. The results of this study indicate that: The application of the self-assessment system (X1) affects significant the motivation of taxpayers in fulfilling their tax obligations; Modernization of the Administration system (X2) has an effect significant on the motivation of taxpayers in fulfilling their tax obligations; Tax Awareness (X3) affects significant the motivation of taxpayers in fulfilling tax obligations; Tax audit (X4) has effects but not significant on taxpayer motivation in fulfilling tax obligations. Keywords: Self Assessment System Implementation, Administrative System Modernization, Tax Awareness, Tax Audit, Taxpayer Motivation in Fulfilling Tax Obligations.
NON-GOVERNMENTAL ORGANIZATION FINANCIAL ACCOUNTABILITY: PERSPECTIVES ON MOTIVES FOR ACTION AND SOCIAL INTERACTION Anah Nurjanah; M. Irfan Tarmizi; Eva Herianti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8548

Abstract

This study intends to analyze and describe the sociality experiences of employees of the Finance department, Director, Deputy Director and Manager of Research and Knowledge in managing institutions in order to achieve the principle of accountability through social interaction and the motives of their actions. This research method uses qualitative proximity to the phenomenological method of Schutz's sociology. Data collection techniques are carried out by interviews, observations and documentation. Interviews were conducted with six employees who worked at The Prakarsa. Observations are made unstructured. Documentation in the form of field notes, photos, information boards in each division containing financial reports and project budgets. Data analysis combines interpretive phenomenological analysis (IPA) techniques with Schütz's phenomenology. The data analysis stage includes coding (interpretation, condensation and categorization of themes) and analysis. The interpretation of the results uses the Schutz concept of sociality, namely social interaction and the motives of actions. The results of the analysis show that: first, the accountability process in financial management is carried out by employees. Employees who are actually individuals who position themselves as related actors in a social process in the world of work. In other words, this indicate that employees in achieving accountability for financial management through sociality in the motives of actions and social interactions. Second, the motives for actions carried out with an honest attitude in carrying out work, prudent in acting, innovative in work, facing internal and external challenges by presenting reports transparent finance, the importance of finding donors and submitting financial reports both to the public and internally. Meanwhile, social interaction is carried out with other parts and interested third parties. Because basically accountability establishes a connection to all parties related to the organization.
INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ORGANIZATIONAL STRATEGY, AND GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE AND CORPORATE INNOVATION: (A Study of Hazardous Waste Processing Companies in Greater Jakarta) Jannah, Miftahul; Tarmizi, Muhammad Irfan; Herianti, Eva
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1131

Abstract

The current emphasis on industrial growth in today's society has sparked debates regarding the environment, as concerns about the depletion of natural resources and resulting environmental damage continue to grow. Issues such as climate change, air and water pollution, and the use of hazardous materials highlight the challenges that industries worldwide are facing. Despite advancements in the industry, concerns persist about the environmental impact, leading to a global dialogue on environmental performance. This study seeks to examine the impact of Environmental Management Accounting, Organizational Strategy & Green Human Resource Management on Environmental Performance with Corporate Innovation as a Moderating Variable (Case Study on B3 Waste Management Company). This research adopts a quantitative approach with primary data as the source. The study population consists of B3 Waste Management Companies in Greater Jakarta, and the sample includes Directors, Finance Managers, Marketing Managers, HRD, and Legal Development personnel. The study includes a sample size of 78 employees. Data analysis for this study utilizes the SmartPLS Version 4.0 data analysis method. The research findings and hypothesis testing results indicate that Environmental Management Accounting, Organizational Strategy, and Green Human Resource Management have a positive and significant impact on Environmental Performance. Furthermore, Corporate Innovation strengthens the relationship between Environmental Management Accounting and Environmental Performance. However, Corporate Innovation does not strengthen the relationship between Organizational Strategy and Environmental Performance, nor does it strengthen the relationship between Green Human Resource Management and Environmental Performance. Additionally, Corporate Innovation has a positive and significant effect on Environmental Performance.
Determinants of Environmental Performance: The Application of Environmental Management Accounting as a Mediation Variable Sopia, Iklima Pila; Herianti, Eva; Asmanah, Siti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7261

Abstract

Conventional management accounting cannot provide information about environmental costs and ignores environmental impact reports. To overcome those weaknesses, Environmental Management Accounting (EMA) can provide data transition from financial accounting, cost accounting, and material flow management to improve material efficiency, reduce environmental impacts and reduce environmental costs. Objective; this study is to examine and evaluate the effect of stakeholder pressure, organizational size, top management commitment, and environmental uncertainty and focus on EMA application as a mediation variable on environmental performance. The sampling method uses Stratified Random Sampling on the one (1) to five (5) star hotels in Bogor City with a total of 52 samples. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) using the Smart PLS application. Research result; the hypothesis testing proves that stakeholder pressure, organizational size, top management commitment, and EMA implementation affect environmental performance. Then the EMA implementation as a mediation variable can influence the relationship between stakeholder pressure, organizational size, and top management commitment to environmental performance. In addition, environmental uncertainty does not affect environmental performance, and the application of EMA cannot mediate the relationship between environmental uncertainty and environmental performance. Limitations; the research carried out during the Covid-19 pandemic resulted in the limited distribution of questionnaires and was sometimes obstructed by the implementation of Large-Scale Social Restrictions (LSSR).
PENINGKATAN PENGETAHUAN PERPAJAKAN ATAS PENYESUAIAN PENGATURAN PAJAK PENGHASILAN UMKM N0 55 TAHUN 2022: PENDEKATAN SOSIALISASI DAN PENYULUHAN PADA UMKM BINAAN BUMDES MEDAL RAHAYU SUMEDANG Frederica, Diana; Herianti, Eva Herianti; Mutiah, Mutiah; Susilawati, Susilawati; Nuryati, Tutty; Sapridin, Sapridin
Jurnal Terapan Abdimas Vol 9, No 2 (2024)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v9i2.19425

Abstract

Abstract. This research focuses on MSMEs (Micro, Small, and Medium Enterprises) that still lack an understanding of the importance of paying taxes and the comprehension of the tax regulations under PP No. 55 of 2022. The aim of the community service conducted by the Taxation Team of Accounting Lecturers from the Faculty of Economics and Business, who are part of the Forum of Accounting Lecturers in Higher Education in the DKI Jakarta region, is to carry out socialisation and education to improve the tax understanding of MSME actors partnered with Bumdes Medal Rahayu in Ambit Situraja Village, Sumedang, regarding the adjustment of MSME income tax regulations. In 2022, this Community Service activity, in the form of socialisation and education, was attended by 31 MSME actors fostered by Bumdes Medal Rahayu in Ambit Situraja Village, Sumedang. The socialisation and education were conducted by several speakers from the ABDIMAS taxation team. The community service method included lectures, discussions, practice, and Q&A sessions. The lecturers acted as speakers while the MSMEs were participants. Before explaining the tax material, participants were asked to complete a pre-test questionnaire. The results showed that out of the 31 MSME actors present, none understood how to report taxes, only 1 person knew how to calculate taxes and the tax rates for MSMEs, and 9 MSME actors had a Taxpayer Identification Number (NPWP). After the material presentation and Q&A session, participants were asked to fill out a post-test questionnaire. Based on the results of the activity, there was a significant improvement in participants' understanding of tax reporting, tax rates, and changes in tax regulations. Abstrak. Berfokus kepada UMKM (Usaha Mikro Kecil dan menengah) yang masih kurang memahami pentingnya UMKM membayar pajak dan pemahaman aturan perpajakan PP no 55 tahun 2022 yang masih kurang baik, maka tujuan dari pengabdian kepada masyarakat yang dilakukan tim perpajakan Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis yang tergabung dalam Forum Dosen Akuntansi Perguruan Tinggi wilayah DKI Jakarta, yaitu melakukan sosialisasi dan penyuluhan Peningkatan pemahaman perpajakan pelaku UMKM Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang,atas penyesuaian pengaturan pajak penghasilan UMKM. Tahun 2022, Kegiatan Pengabdian kepada Masyarakat ini berupa sosialisasi dan penyuluhan, yang dihadiri oleh 31 pelaku UMKM binaan Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang. Sosialisasi dan Penyuluhan dilakukan oleh beberapa narasumber dari tim perpajakan ABDIMAS. Metode pengabdian kepada Masyarakat dalam bentuk ceramah, diskusi, Latihan dan tanya jawab.Dosen selaku narasumber sedangkan UMKM sebagai peserta,sebelum menjelaskan materi perpajakan peserta diminta menjawab kuisioner pre-test dengan hasil 31 orang pelaku UMKM yang hadir sebanyak 31 orang belum paham cara melaporkan pajak, 1 orang yang paham cara menghitung pajak dan mengetahui tarif pajak UMKM dan 9 pelaku UMKM yang memiliki NPWP. Setelah materi dan tanya jawab perserta diminta Kembali untuk mengisi kuisioner post-test berdasarkan hasil kegiatan Nampak perubahan signifikan pemahaman peserta mengenai pelaporan, tarif pajak dan perubahan aturan perpajakan. 
Determinants of Taxpayers’ Compliance among MSMEs in Thamrin City, Jakarta, Indonesia herianti, Eva
International Journal of Economics, Business, and Entrepreneurship Vol 6 No 1 (2023): IJEBE January - June 2023
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v6i1.218

Abstract

This study aims to determine the effect of public trust, self-assessment system, and value of religiosity of taxpayer compliance, either partially or simultaneously. This study was conducted in Thamrin City in Central Jakarta. The number of the respondents comprised 95 respondents, and this number was obtained from MSMEs that have a TIN through the distribution of questionnaires using non-probability sampling. SEM Partial Least Square (SmartPLS 3.0) was used as a data analysis tool. The results of this study indicate that: (1) public trust has a positive and significant effect on the taxpayer compliance; (2) self-assessment system has a positive and significant effect on the taxpayers’ compliance; (3) value of religiosity has a positive and significant effect on the taxpayer compliance. This study was conducted only for MSMEs that have a TIN at a mining site located in Thamrin City, Central Jakarta. This study was undertaken amid the COVID-19 pandemic, causing researchers to encounter difficulties and various obstacles in terms of licensing. Researchers only tested three independent variables on taxpayer compliance. For the Directorate General of Taxes, the results of this study are expected to improve the MSME taxpayer compliance so that they can be used as material for consideration and evaluation in formulating policies regarding taxpayer compliance.
Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia Hargiyanti, Dewi; Herianti, Eva; Marundha, Amor
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.504 KB) | DOI: 10.31098/jgrcs.v2i1.862

Abstract

Micro, small, and medium-scale enterprises (MSMEs) are business sectors known to significantly contribute to employment. Therefore, it is necessary to enhance tax compliance among MSME players as they are reported to contribute to GDP by 60%. This study aims to analyze the effect of the tax fairness dimensions, self-assessment system, and income level on tax compliance among MSMEs in Thamrin City, Southeast Asia’s largest shopping center located in Jakarta, Indonesia. This research is a quantitative study using primary data by distributing questionnaires from May until August 2021 to taxpayers. To this end, a quantitative method was applied by collecting primary data from taxpayers then respondents in this study were recruited using the purposive sampling technique (n=95). The data were analyzed using SEM PLS with SmartPLS 3.0, showing that tax fairness dimensions (p-value of 0,014), self-assessment system (p-value of 0,019), and income level (p-value of 0,000). These results explain that the tax fairness dimension has a significant effect on Taxpayers' Compliance, the self-assessment system has a significant effect on Taxpayers' Compliance, a self-assessment system has a significant effect on Taxpayers' Compliance.
The Influence of Modernization of Tax Administration System and Trust in Government on Taxpayer Compliance with Taxpayer Morale as a Moderating Variable Fabian, Danu; Herianti, Eva
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.33-44

Abstract

This study examines the impact of tax administration system modernization and trust in government on taxpayer compliance, with taxpayer morale as a moderating variable. Primary data was collected through questionnaires distributed to MSME taxpayers at Block A, Tanah Abang Market, Central Jakarta. Using a quantitative approach, the research applied purposive sampling with the Slovin formula and analyzed data via SEM Partial Least Square using SmartPLS 4. Findings reveal that tax administration modernization and trust in government significantly and positively influence taxpayer compliance. However, taxpayer morale weakens the effect of tax administration modernization on compliance and does not moderate the impact of trust in government. Limitations include time constraints, varied respondent characteristics, and potential biases in questionnaire responses. This research contributes to tax authorities by emphasizing the need for efficient systems and trust-building policies to enhance compliance. It addresses a gap by introducing taxpayer morale as a moderating factor.
Co-Authors Adrian Muluk Agung Dharmawan Buchdadi Agustine Dwianika Ahmad Yani Anah Nurjanah Andini Marselina Andry Priharta Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Atmadja, Zahra Syafitri Budi Kurniawan Devy Yekti Palupi Diana Frederica Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Gian Anugerah Pratama Gian Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herlita, Addhea Herninta, Tiwi Hidayanti Hidayanti Ichwan Arifin Juita Tanjung Lina Said Litdia Litdia Litdia, Litdia M. Irfan Tarmizi Marundha, Amor Miftahul Jannah Mitsalina Tantri Muluk, Adrian Mutiah Mutiah Ni Putu Eka Widiastuti Nora, Liza Nur Anggraini Nuryati, Tutty Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Rusyad Nurdin Sabaruddin Salahuddin Al Ayubi Sapridin, Sapridin SARI, TINI DITA Septemberizal Septemberizal Galib Setia Budi, Agung Siti Hamidah Rustiana Siti Salwah Slamet Wahyudi Sopia, Iklima Pila Sulhendri Susilawati, Susilawati Suwanti Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Ulvy, Zatalini Veny, Veny widiyanti, Ratna Nur