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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat 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 Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Gender, Pelatihan Brevet, Religiusitas, Dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Di Bidang Konsultan Pajak widiyanti, Ratna Nur; Herianti, Eva
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11084

Abstract

Profesi konsultan pajak ini memegang peran penting di Indonesia, terutama dalam mendukung pengelolaan perpajakan yang terus berkembang. Meski demikian, keterbatasan jumlah tenaga profesional membuka peluang besar bagi lulusan akuntansi. Penelitian ini bertujuan untuk mengkaji pengaruh gender, pelatihan brevet, religiusitas, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi dalam berkarir sebagai konsultan pajak. Penelitian ini menggunakan metode kuantitatif melalui survei dengan kuesioner yang melibatkan 100 mahasiswa akuntansi konsentrasi perpajakan dari beberapa universitas di Tangerang Selatan dan Jakarta. Analisis data dilakukan dengan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variable gender, pelatihan brevet, dan religiusitas memiliki pengaruh positif terhadap minat mahasiswa, sedangkan pertimbangan pasar kerja tidak berpengaruh signifikan. Temuan ini menyoroti pentingnya pelatihan profesional, informasi pasar kerja, serta nilai etika dalam pendidikan perpajakan untuk meningkatkan kualitas tenaga kerja di bidang ini.
DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS Herianti, Eva; Marundha, Amor; Haryanto, Haryanto
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used. Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.
Pengaruh Akuntabilitas, Transparansi dan Kecakapan Manajerial terhadap Pengelolaan Dana Desa Oktaviani, Reni; Herianti, Eva
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11080

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari akuntabilitas, transparansi dan kecakapan manajerial terhadap pengelolaan dana desa di Kecamatan Cimalaka. Metodologi yang digunakan adalah pendekatan kuantitatif dengan teknik non-probability sampling dimana data dikumpulkan melalui kuesioner yang didistribusikan kepada 154 aparat desa. Data dianalisis dengan metode Partial Least Squares (PLS), menggunakan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan dana desa di Kecamatan Cimalaka, begitu juga dengan transparansi dan kecakapan manajerial yang juga berpengaruh signifikan terhadap pengelolaan dana desa. Penelitian ini mengungkapkan bahwa penerapan akuntabilitas, transparansi, dan keterampilan manajemen yang optimal dapat berkontribusi pada pengelolaan dana desa yang lebih efektif, sejalan dengan prinsip pembangunan berkelanjutan.
Pengaruh Gender, Pelatihan Brevet, Religiusitas, Dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Di Bidang Konsultan Pajak widiyanti, Ratna Nur; Herianti, Eva
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11084

Abstract

Profesi konsultan pajak ini memegang peran penting di Indonesia, terutama dalam mendukung pengelolaan perpajakan yang terus berkembang. Meski demikian, keterbatasan jumlah tenaga profesional membuka peluang besar bagi lulusan akuntansi. Penelitian ini bertujuan untuk mengkaji pengaruh gender, pelatihan brevet, religiusitas, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi dalam berkarir sebagai konsultan pajak. Penelitian ini menggunakan metode kuantitatif melalui survei dengan kuesioner yang melibatkan 100 mahasiswa akuntansi konsentrasi perpajakan dari beberapa universitas di Tangerang Selatan dan Jakarta. Analisis data dilakukan dengan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variable gender, pelatihan brevet, dan religiusitas memiliki pengaruh positif terhadap minat mahasiswa, sedangkan pertimbangan pasar kerja tidak berpengaruh signifikan. Temuan ini menyoroti pentingnya pelatihan profesional, informasi pasar kerja, serta nilai etika dalam pendidikan perpajakan untuk meningkatkan kualitas tenaga kerja di bidang ini.
Pengaruh Prinsip Good Governance, Proactive Fraud Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Bantuan Operasional Sekolah (BOS) (Studi Empiris Pada Smp Negeri Di Kabupaten Kudus) Handayani, Dwi Nita; Herianti, Eva; Priharta, Andry
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.8922

Abstract

Tujuan penelitian ini adalah untuk mengetahui adakah pengaruh prinsip good governance, proactive fraud audit, whistleblowing system terhadap pencegahan fraud dalam pengelolaan bantuan operasional sekolah/BOS (Studi Empiris Pada SMP Negeri di Kabupaten Kudus). Penelitian ini merupakan penelitian deskriptif kuantitatif menggunakan alat survey kuesioner. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Teknik analisis data yang digunakan ialah metode Partial Least Squares (PLS) menggunakan program SmartPLS versi 4. Jumlah populasi yang digunakan sebanyak 26 sekolah SMP Negeri di Kabupaten Kudus dan pemilihan respondenya dengan klasifikasi yaitu guru yang menjadi tim BOS Sekolah di SMP Negeri di Kabupaten Kudus. Sampel yang digunakan sebanyak 86 orang responden melalui teknik random sampling. Hasil pengujian hipotesis mengungkapkan bahwa Prinsip good governance terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Proactive fraud audit terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Whistleblowing System terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Opersional Sekolah.
: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
READINESS OF SMALL AND MEDIUM ENTERPRISES (SMES) TOWARDS A COMPETITIVE HALAL INDUSTRY THROUGH THE IMPLEMENTATION OF HALAL CERTIFICATION Herianti, Eva; Arifin, Ichwan; Nora, Liza; Marundha, Amor; Rudiatin, Endang; Wahyudi, Slamet; Tanjung, Juita; Muluk, Adrian; Anggraini, Dahlia Tri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2507

Abstract

The main objective of this community service is to provide some support and guidance to the Small and Medium Enterprises (SMEs) within the Women Farmers Group (KWT) Barokah in Pagedangan Village. Specifically, the assistance aims to facilitate the acquisition of halal certification, which is crucial for enhancing their competitiveness in the global market, given the increasing demand for such certification in the halal industry. It is imperative that forward-thinking SMEs understand the possible commercial advantages linked to halal certification. This program gives SME owners in Pagedangan Village informational materials and advice on the halal certification procedure. The project focuses on the business owners of KWT Barokah, which comprises 22 SMEs a relatively small number in comparison to the overall population of Pagedangan Village. These businesses include sectors such as frozen food, meatball products, catering, flavored milk beverages, herbal drinks, pecel peanut sauce, sukun chips, and Gabin cake filled with tape, among others. The assistance addresses specific issues identified by the community service team and offers tailored solutions to assist these entrepreneurs in obtaining halal certification. The anticipated outcome is that SME owners will enhance the quality of their products through halal certification and improve their readiness to compete in the halal market.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
The effect of Corporate Social Responsibility, Capital Intensity and Managerial Ownership on Tax Avoidance at Mining Company Herianti, Eva; Setia Budi, Agung
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.693

Abstract

The objective of this study is to analyze and examine the effect of corporate social responsibility, capital intensity, and managerial ownership on tax avoidance in mining companies listed on the Indonesian stock exchange. The sample was processed with purposive sampling technique, amounting 72 respondents were obtained from mining companies in the oil, gas and coal subsectors at www.idx.co.id for the period 2020-2022. The research method used is quantitative method with panel data regression as a data analysis technique. The results of this study demonstrate that corporate social responsibility, capital intensity, and managerial ownership simultaneously affect tax avoidance. Corporate social responsibility and capital intensity partially have a significant and negative effect on tax avoidance. Meanwhile, managerial ownership has no effect on tax avoidance.
BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM? Herianti, Eva
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.285

Abstract

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.
Co-Authors Adrian Muluk Agustine Dwianika Ahmad Yani Amor Marundha Amor Marundha Andini Marselina Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Budi Kurniawan Devy Yekti Palupi Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Ichwan Arifin Juita Tanjung Lina Said Litdia, Litdia Marundha, Amor Marundha, Amor Miftahul Jannah Muluk, Adrian Ni Putu Eka Widiastuti Nora, Liza Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Salahuddin Al Ayubi SARI, TINI DITA Septemberizal Setia Budi, Agung Slamet Wahyudi Sopia, Iklima Pila Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Veny, Veny widiyanti, Ratna Nur