Article Per Year (5 Year)
p-Index From 2021 - 2026
2.083
P-Index
This Author published in this journals
All Journal JAM Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Keuangan dan Bisnis E-Jurnal Akuntansi TSM Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Ilmiah Research Student JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Yossi Septriani
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X Andriani, Wiwik; Zahara, Zahara; Yentifa, Armel; Herman, Lisa Amelia; Septriani, Yossi; Angriani, Ria
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3878

Abstract

This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this topic is still limited, especially in the context of vocational higher education, even though the transformation toward BLU has a big impact on how institutions manage their finances, governance, and human resources. The purpose of this study is to describe PTN X current level of readiness and to identify strategies that can strengthen its institutional capacity in facing the BLU transition. The study used a qualitative descriptive approach involving 15 key informants selected through purposive sampling. Data were collected through interviews, focus group discussions, and document review, and analyzed thematically to capture the main issues and strategies emerging from the transformation process. The results show that PTN X is partly ready for BLU implementation. Progress has been made in governance and planning systems, but some weaknesses remain, such as limited coordination between units, dependence on government funding, and incomplete digital integration. Leadership commitment and clear policies play a key role in maintaining progress, although bureaucratic procedures still slow down flexibility and innovation. In general, this study concludes that PTN X readiness can be strengthened through better coordination, improved financial independence, digital integration, and continuous staff development. The findings also highlight that BLU transformation is not just about meeting regulations but about changing the institutional mindset to be more adaptive and accountable. The results are expected to give insight to policymakers and other vocational institutions that are preparing for the same transition.
ADVERTISING INTENSITY, GOOD CORPORATE GOVERNANCE, DAN PENGHINDARAN PAJAK PERUSAHAAN Yossi Septriani; Rafif Zikrillah; Fitra Oliyan
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2244

Abstract

This research aims to examine the influence of advertising intensity and corporate governance on corporate tax avoidance. This research also tests the moderating influence of corporate governance on the relationship between advertising intensity and corporate tax avoidance. The sample used was all non-financial sector companies listed on the Indonesia Stock Exchange in the 2015–2021 period. The sampling technique used was purposive sampling, so a total of 67 companies were observed. The analysis used is panel data analysis using Stata 14 software. The results of this study show that advertising intensity has a positive effect on tax avoidance, but the proportion of independen commissioners, the proportion of female commissioners, and the moderation of the board of commissioners have no effect on tax avoidance. This research also found that there was a moderating influence from the governance element, namely board diversity, which was proxied by a female board of commissioners, which was proven to weaken the positive relationship between advertising intensity and tax avoidance. The results of this research can be used as input by the Directorate General of Taxes for evaluating improvements to company tax regulations as well as by the Komite Nasional Kebijakan Governance as material for improving regulations and implementation to create a better corporate governance system in Indonesia.
Pengaruh Audit Capacity Stress dan Remote Audit Terhadap Kualitas Audit oleh Auditor Kantor Akuntan Publik Yossi Septriani; Della Tri Mutia; Afridian Wirahadi Ahmad
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.122

Abstract

This quantitative study investigates the impact of audit capacity stress and remote auditing on the audit quality of auditors in public accounting firms. Using a primary data approach, structured questionnaires were administered to 112 auditors across different locations, including DKI Jakarta, Banten, West Java, West Sumatera, and Riau provinces. Respondents were selected via purposive sampling, specifically targeting those with experience managing minimal five clients. Data were measured on a five-point Likert scale and analyzed using multiple linear regression via SPSS version 25. The empirical results show that audit capacity stress exerts no significant influence on audit quality. Conversely, remote auditing was found to have a positive and statistically significant effect on audit quality. These findings indicate that audit quality is more strongly influenced by the efficacy of technology-based implementation and digital adaptation than by workload capacity pressures. Consequently, the study suggests that the integration of robust remote auditing frameworks is a more critical determinant of professional standards than individual auditor capacity constraints in the contemporary auditing landscape.
Co-Authors Afridian Wirahadi Ahmad Ananta, Raissa Seftiana Andriana, Dita Angriani, Ria Annisa Nurul Utmi Armel Yentifa Chandra, Novrina Della Tri Mutia Eka Rosalina Elfitri Santi Eliyanora Eliyanora Endrawati Ferdawati Ferdawati Fitra Oliyan Josephine Sudiman Jr, Syafira Ramadhea Lidya Suzanna MARIA BINTANG Mustika, Rasyidah Rafif Zikrillah Ramadhea JR , Syafira Randy Heriyanto Tania, Kesha Tesa Sofyra Wiwik Andriani Zahara Zahara Zahara Zahara Zahara Zalida Afni