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All Journal Jurnal Pendidikan Akuntansi (JPAK) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIEB : Jurnal Ilmiah Ekonomi Bisnis Journal of Social Science Jurnal Literasi Akuntansi eCo-Fin JURNAL ULET (Utility, Earning and Tax) Advances in Managerial Auditing Research
Suzi Suzana
STIE Pancasetia Banjarmasin, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH VARIABEL PAJAK PENGHASILAN PASAL 21 TERHADAP PEMOTONGAN PAJAK PENGHASILAN PADA STIE PANCASETIA BANJARMASIN Suzi Suzana
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.403

Abstract

Abstrak : Kewajiban Wajib Pajak dalam memenuhi kewajiban hutang pajaknya merupakan faktor penting untuk merealisasikan target penerimaan negara dari sektor pajak. Masyarakat diharapkan dapat memberikan kontribusi pajak dalam menopang negara sehingga masyarakat dapat melaksanakan kewajiban perpajakannya secara sukarela. Berdasarkan data di laman resmi DJP, per 1 Mei 2020 jumlah SPT tahunan yang sudah masuk sebanyak 10,97 juta, jumlah tersebut masih turun sekitar 9,43% dibandingkan realisasi pada periode yang sama tahun lalu sebanyak 12,11 juta. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif, sedangkan tehnik analisis data digunakan analisis regresi linier berganda. Penelitian ini bertujuan untuk membuktikan Variabel Pemotongan Pajak Penghasilan dengan Variabel Pajak Penghasilan Pasal 21 yaitu Pengetahuan Wajib Pajak, Kewajiban Wajib Pajak dan Penyuluhan tentang Pentingnya Pajak Pada STIE Pancasetia Banjarmasin, Analisis ini membuktikan bahwa ketiga variabel tersebut mempunyai hubungan yang signifikan secara bersama-sama berpengaruh terhadap Pemotongan pajak penghasilan (Y) pada STIE Pancasetia Banjarmasin. Untuk Uji t pada variabel Pengetahuan Wajib Pajak (XI), Kewajiban Wajib Pajak(X2) dan Penyuluhan Tentang Pentingnya Pajak (X3) memiliki nilai thitung lebih kecil dari t tabel, hal tersebut menunjukkan bahwa X1, X2 dan X3 tidak berpengaruh signifikan terhadap Pemotongan Pajak Penghasilan (Y) pada STIE Pancasetia Banjamasin. Berdasarkan hasil pada Tabel 5.9 menunjukkan nilai rpartial2 dari masing-masing variabel independen yaitu variabel X1, X2 dan X3 terhadap variabel dependen yaitu Pemotongan Pajak Penghasilan pada STIE Pancasetia Banjarmasin. Berdasarkan hasil tersebut dapat disimpulkan bahwa tidak ada variabel independen yang memberikan pengaruh dominan terhadap Pemotongan Pajak Penghasilan pada STIE Pancasetia Banjarmasin. Kata Kunci : Pengetahuan Wajib Pajak, Kewajiban Wajib Pajak, Penyuluhan tentang Pentingnya Pajak dan Pemotongan Pajak Penghasilan
ANALISIS AKUNTANSI ASET TETAP BIOLOGIS PADA KELOMPOK TANI TERNAK MAJU BERSAMA LANDASAN ULIN Suzi Suzana; Tina Lestari
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to conduct an accounting analysis of biological fixed assets in the Farmers Advanced Farmers Group which conducts biological asset recording activities without setting the acquisition price as a basis for measurement, because it is based on the consideration that it is more measurable when using estimates of applicable market prices. This research belongs to applied research with data analysis techniques carried out with qualitative analysis. The data that is processed becomes valuable information for Farmers groups related to the Treatment of Biological Fixed Assets in Determining Fair Value. Research Results Show that the Advanced Farmers Group carried out recording activities of biological assets without setting the acquisition price as a basis for measurement, because they considered the use of estimated market prices more measurable.
BIAYA OPERASIONAL, MODAL KERJA DAN LABA RUGI Subhan Firdaus; Suzi Suzana
Jurnal Ilmiah Ekonomi Bisnis Vol 8 No 3 (2022): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v8i3.876

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh signifikan biaya operasional dan modal kerja terhadap laba rugi di PDAM Kabupaten Hulu Sungai Tengah tahun 2016 -2020. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survey, yaitu dengan mengambil sampel dari suatu populasi dan menggunakan kuesioner sebagai alat pengumpul data. Hasil penelitian menunjukkan biaya operasional dan modal kerja berpengaruh tidak signifikan secara simultan terhadap laba-rugi pada PDAM Kabupaten Hulu Sungai Tengah. Secara parsial biaya operasional maupun modal kerja tidak berpengaruh signifikan terhadap laba rugi. Hasil penelitian ini diharapkan dapat memberikan informasi dan masukan dalam mengevaluasi biaya distribusi fisik terhadap tingkat volume penjualan air. Kata kunci: Biaya Operasional, Modal Kerja, Laba Rugi
Capital Efficiency and Liquidity on the Profitability of Companies Registered in the BEI Cosmetics and Household Supplies Sub Sector Sriyunia Anizar; Suzi Suzana; Jakiroh Jakiroh; Aida Aida
Journal of Social Science Vol. 5 No. 4 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

The aim of this research is to determine the effect of working capital and liquidity on the company's profitability. The method used is causal quantitative, which looks at cause and effect relationships or relationships that are influenced and influenced. Data obtained from the Indonesian Stock Exchange with 10 populations. Sample selection used purposive sampling with a total of 30 data analyzed using multiple linear regression analysis techniques. The t hypothesis test explains that working capital efficiency has an influence on profitability while liquidity has no influence on profitability. The results of the hypothesis f test explain that working capital and liquidity have a simultaneous influence on profitability if tested simultaneously. Another result is 66.7% profitability influenced by working capital and liquidity variables.
Pengaruh Literasi Keuangan dan Literasi Digital Terhadap Minat Mahasiswa Universitas Sari Mulia Menggunakan Bank Digital Rika Yuliyanti; Suzi Suzana; Adista Anjar Diany
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3674

Abstract

Digital banks emerged as a response from commercial banks to the development of information technology and people's lifestyles in the digital era. The existence of digital banks in Indonesia is demonstrated by the increase in digital bank users from 2021 to 2033 and is predicted to continue to increase until 2026. The development of the digital financial services industry can pose a threat to communities with minimal financial and digital literacy. The purpose of this study was to investigate the influence of financial and digital literacy on the interest of Sari Mulia University students in using digital banks. This study was quantitative, involving 100 respondents. Respondents were selected using simple random sampling techniques. Data were analysed using multiple linear regression techniques. Hypotheses were tested through F-tests and t-tests. The results of the study stated that financial literacy and digital literacy influenced the interest of Sari Mulia University students in using digital banks.
Analisis Kebijakan Pajak Digital dan Dampaknya Terhadap Kepatuhan UMKM Di Indonesia: Studi Literatur dan Analisis Kebijakan Ros Nirwana; Suzi Suzzana; Hasdi Suryadi; Jakiroh; Endah Sri Bintari
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains a significant challenge, despite the implementation of various digital tax policies. The gap between administrative compliance and substantive compliance indicates that tax digitalization has not been fully effective in fostering sustainable compliance. This study aims to analyze digital tax policies and their impact on MSME tax compliance using the perspectives of Tax Behavior Theory, Tax Compliance Theory, and E-Government Theory. This research employs a qualitative approach using literature review and policy analysis of relevant digital tax regulations, including Government Regulation No. 23 of 2018 and Ministry of Finance Regulation No. 62/PMK.03/2020. Secondary data were collected from academic journals, books, regulatory documents, and official reports, and analyzed using thematic analysis through stages of coding, categorization, and interpretation. The findings indicate that MSME tax compliance in the digital era is influenced by the interaction of behavioral, regulatory, and technological factors. Digital systems such as e-Filing and e-Billing have improved administrative compliance by enhancing efficiency and ease of use. However, low tax and digital literacy, limited technological infrastructure, and system complexity remain major barriers. In addition, risk-based supervision strengthens enforced compliance, but may reduce taxpayer trust if not accompanied by high-quality public services. This study concludes that the effectiveness of digital tax policies depends not only on technological transformation but also on the balance between behavioral factors and compliance approaches based on trust and power. Therefore, a more comprehensive strategy is required, including improving literacy, simplifying tax systems, and enhancing transparency and public services to promote sustainable MSME tax compliance.
MODEL PENGINTEGRASIAN GREEN ACCOUNTING SEBAGAI PENGGERAK QUALITY OF LIFE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Ros Nirwana; Adista Anjar Diany; Suzi Suzana; Prio Satrio
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12796

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Environmental, Social, dan Economic terhadap Quality of Life pada Masyarakat di sekitar Perusahaan Pertambangan yang ada di Indonesia. Data penelitian didapat dari Annual Report Perusahaan pertambangan di Indonesia. Penelitian ini menggunakan metode purposive sampling, dan menghasilkan 95 data sebagai sample. Pengujian data dilakukan menggunakan Analisis Regresi Linear Berganda dengan data panel dan time series, dan di uji menggunakan software Stata 17. Hasil penelitian menunjukkan bahwa Environmental berpengaruh positif terhadap Quality of Life, sedangkan Social dan Economic tidak berpengaruh terhadap Quality of Life. Temuan ini menekankan pentingnya praktik ramah lingkungan sebagai strategi utama perusahaan pertambangan untuk meningkatkan kesejahteraan stakeholder. Selain itu, hasil ini memberikan arahan bagi pengembangan kebijakan dan program yang menekankan aspek lingkungan, serta perlunya evaluasi lebih lanjut terhadap kontribusi sosial dan ekonomi terhadap kualitas hidup masyarakat.ABSTRACTThis study aims to examine and analyze the influence of Environmental, Social, and Economic dimensions on the Quality of Life of communities surrounding mining companies in Indonesia. The research data were obtained from the Annual Reports of Indonesian mining companies. This study employed a purposive sampling method, resulting in 95 observations as the sample. Data analysis was conducted using Multiple Linear Regression with panel and time series data and was processed using Stata 17. The results indicate that the Environmental dimension has a positive effect on Quality of Life, whereas the Social and Economic dimensions do not have a significant impact. These findings highlight the importance of environmentally friendly practices as a key strategy for mining companies to enhance stakeholder well-being. Furthermore, the results provide guidance for the development of policies and programs that emphasize environmental aspects, as well as the need for further evaluation of the social and economic contributions to the communities' quality of life.
The Effect of Green Accounting Dimensions on the Quality of Life of Communities Surrounding Mining Areas: A Panel Data Analysis of Mining Companies in Indonesia (2020–2024) Ros Nirwana; Adista Anjar Diany; Suzi Suzana; Prio Satrio
Jesya Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2601

Abstract

This study examines the effect of environmental, social, and economic dimensions of Green Accounting on the Quality of Life of communities surrounding mining companies in Indonesia. Using purposive sampling, the study analyzes panel data consisting of 95 observations from 19 mining companies over the period 2020–2024. The data are analyzed using panel regression with the Fixed Effects Model (FEM), selected based on model specification tests, and estimated with robust standard errors to ensure reliable results. The findings indicate that environmental performance has a positive and significant effect on Quality of Life, while social and economic performance do not show significant effects. The model explains 44.58% of the variation in Quality of Life, indicating a moderate explanatory power. These results suggest that environmental practices provide more direct and measurable impacts on community welfare compared to social and economic initiatives. This study contributes to the literature by providing empirical evidence that the effectiveness of Green Accounting dimensions is not uniform, where environmental aspects play a more dominant role in improving Quality of Life. The findings also extend Stakeholder Theory and Legitimacy Theory by highlighting that corporate environmental responsibility is more strongly associated with stakeholder welfare and social legitimacy than other dimensions. From a policy perspective, the results imply that mining companies and regulators should prioritize environmental performance as a key driver of community welfare, while improving the effectiveness and targeting of CSR programs and economic contributions to generate more tangible social impacts.
Sustainability, Financial Performance dan Implikasinya terhadap Audit Outcomes: Studi Pada Indonesian Mining Companies Ros Nirwana; Suzi Suzanna; Arifia Nurriqli; Siti Fatimah; Maria Anatasia
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.282

Abstract

Purpose: This study aims to examine the effect of sustainability commitment and financial performance on audit outcomes in mining companies in Indonesia. Sustainability commitment is proxied by environmental performance measured using the PROPER score and the amount of Corporate Social Responsibility (CSR) expenditure, while financial performance is measured by Return on Assets (ROA). Audit outcomes are represented by audit quality, proxied by the use of Big Four public accounting firms, and audit delay, measured as the number of days between the fiscal year-end and the auditor’s report date. Method: This study employs a quantitative approach using panel data from 19 mining companies listed on the BEI over the period 2020–2024, resulting in 95 firm-year observations. Data analysis is conducted using random-effects panel logistic regression to examine audit quality and fixed-effects panel regression with robust standard errors to analyze audit delay. All statistical analyses are performed using STATA version 17. Finding: The results indicate that PROPER, CSR expenditure, and ROA do not have a significant effect on audit quality, either partially or simultaneously. In contrast, with respect to audit delay, PROPER and CSR expenditure have a negative and significant effect, while ROA does not show a significant effect. Simultaneously, PROPER, CSR expenditure, and ROA are found to significantly affect audit delay. These findings suggest that corporate sustainability commitment particularly environmental performance and the realization of CSR expenditure plays an important role in improving audit efficiency and the timeliness of financial reporting, but has not yet become a primary consideration for auditors in determining audit quality. This study contributes to the empirical literature by enriching the understanding of the relationship between corporate sustainability and audit outcomes within the context of the Indonesian mining industry. Novelty: The novelty of this study lies in the simultaneous use of two sustainability commitment indicators, namely the PROPER score and CSR expenditure, which provide a more comprehensive representation of corporate sustainability commitment. In addition, this study examines two dimensions of audit outcomes, namely audit quality and audit delay, in Indonesian mining companies during the 2020–2024 period, a sector characterized by high environmental risk and regulatory pressure.
Analysis of the Impact of Audit Fee Reduction on Audit Quality and Stakeholder Trust Nur Putra Rakhmadani; Suzi Suzana
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.452

Abstract

Purpose: This study analyzes the impact of audit fee reductions on audit quality and stakeholder trust, exploring the broader implications of constrained resources and their effects on corporate governance, financial reporting reliability, and stakeholder perceptions. Research Design and Methodology: Employing a qualitative approach through a systematic literature review (SLR), this study synthesizes findings from recent academic research across diverse contexts. Theoretical frameworks, particularly agency theory, are integrated to comprehensively understand the relationship between audit fees, audit quality, and stakeholder trust. Findings and Discussion: The findings reveal that reduced audit fees significantly impact the allocation of resources such as time, professional expertise, and technology, leading to diminished audit quality. This compromises the auditors' ability to detect material misstatements and affects their independence and professional skepticism. Lower audit quality, in turn, erodes stakeholder trust in financial statements, creating long-term reputational risks and market instability. Contextual factors, including regulatory frameworks and cultural dimensions, are identified as moderators that influence these dynamics. The study highlights the need for adequate audit fees to maintain transparency, accountability, and trust in financial reporting. Implications: This research contributes to the academic discourse by extending agency theory to include the financial and ethical challenges auditors face under cost constraints. Practically, it provides actionable insights for regulators, audit firms, and stakeholders, emphasizing the importance of balancing cost efficiency with audit quality. Recommendations include setting minimum audit fee standards, adopting advanced technologies, and enhancing auditor training to sustain trust and accountability in financial reporting systems.
Co-Authors Adista Anjar Diany Aida Aida Anizar, Sriyunia Arifia Nurriqli Endah Sri Bintari Hasdi Suryadi Jakiroh Jakiroh Maria Anatasia Nur Putra Rakhmadani Prio Satrio Rika Yuliyanti Ros Nirwana Siti Fatimah Subhan Firdaus Tina Lestari