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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan
Eva Herianti
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi Gian Anugerah Pratama Gian; Eva Herianti; Sabaruddin
JRB-Jurnal Riset Bisnis Vol 5 No 2 (2022): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i2.2327

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh financial distress, intensitas aset tetap terhadap tax avoidance dengan good corporate governance sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2019. Total sampel yang didapatkan dari hasil pengurangan dengan menggunakan purposive sampling adalah 24 sampel. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan terhadap tax avoidance, sedangkan intensitas aset tetap tidak berpengaruh terhdap tax avoidance, sementara kepemilikan institusional dan kepemilikan manajerial berhasil memberikan pengaruh signifikan terhadap hubungan financial distress dan intensitas aset tetap dengan tax avoidance. Dan secara simultan variabel financial distress dan intensitas aset tetap dengan good corporate governance sebagai pemoderasi berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Financial Distress, Intensitas Aset Tetap, Good Corporate Governance, Tax Avoidance
The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential Eva Herianti; Litdia Litdia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1302.27 KB) | DOI: 10.28986/jtaken.v8i1.752

Abstract

Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.
Managerial Performance Determinants Hidayanti Hidayanti; Andry Priharta; Eva Herianti
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.v5i4.7262

Abstract

The professionalism of the principal has not reached the target with mastery of the principal's competence of 47.1% and this is an important concern for school supervisors. Therefore, this research is important to do. This study aims to examine and analyze total quality management, internal control, organizational commitment, and budget participation on the managerial performance of Vocational High Schools (SMK) in DKI Jakarta. The sample in this study consisted of principals, vice of principals and head of administratives of Vocational High Schools. The number of samples that meet the prerequisites is 99 respondents. The analytical tool used is SEM PLS with SmartPLS 3.0 as a statistical test tool. The results of this study indicate that total quality management affects managerial performance, internal control system affects managerial performance, organizational commitment affects managerial performance, budget participation affects managerial performance. Together, total quality management, internal control, organizational commitment, and budget participation affect managerial performance. This research was conducted during the covid pandemic, so it was limited to meeting managerial parties.
DETERMINAN KEPATUHAN WAJIB PAJAK: KONDISI KEUANGAN SEBAGAI PEMODERASI: (Studi Empiris Wajib Pajak Badan yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Dua) Suwanti; Eva Herianti; Sulhendri
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.896 KB) | DOI: 10.52300/jemba.v2i2.4717

Abstract

The tax ratio from 2014 to 2020 did not show any significant development. The Covid-19 pandemic that is currently happening has caused the 2020 tax ratio to decrease to 9.73. The tax ratio can be increased by increasing tax compliance. This study aims to measure "Determinants of Tax Compliance with Financial Conditions as Moderators". The variables in this study are Tax Knowledge, Tax Sanctions, Tax Audit and Trust with Financial Conditions as Moderation Variables. The type of research used is quantitative research with a survey research form. This study uses primary data through a questionnaire, with corporate taxpayer respondents who are registered at KPP Pratama Jakarta Kebayoran Baru Dua. The sample used in this study were 169 respondents. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the SmartPls 3.0 software. This study shows that knowledge of taxation and tax sanction has a positive and insignificant effect on tax compliance, while tax audit and taxpayer trust have a positive and significant effect on tax compliance. Financial conditions are not able to moderate the influence of tax knowledge, tax sanction, tax audit and trust on tax compliance
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.
Co-Authors Agung Dharmawan Buchdadi Andry Priharta Gian Anugerah Pratama Gian Hidayanti Hidayanti Litdia Litdia Mitsalina Tantri Sabaruddin Siti Hamidah Rustiana Sulhendri Suwanti