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All Journal Media Riset Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL AKUNTANSI Journal of Contemporary Accounting Budimas : Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Penamas: Journal of Community Service Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal JIMEKA
Christina Tri Setyorini
Universitas Jenderal Soedirman, Purwokerto
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

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PROGRAM PENGUNGKAPAN SUKARELA (PPS) PERPAJAKAN TAHUN 2022 Suhendar, Endang; Setyorini, Christina Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22718

Abstract

The study aims to fill gaps in the study by doing a systematic library review to identify and analyze the factors affecting the tax voluntary disclosure program (PPS) in 2022. This study method is a systematic literature review by following the systematic literacy process consisting of the main stages of revving planning, recitation, and reporting. Based on the results of the selection, as many as 12 papers are used for this systematic literature search based on the inclusion and exclusion criteria. Extracted data were integrated to create survey questions presented for review purposes. The review literature review of all research published from the paper published from 2020-2022 states that the factors affecting voluntary disclosure programs (PPS) in 2022 were untargeted because of the covid-19 pandemic in 2020-2021 and resulted in tax duty not reporting as much as yearly. And this has turned Indonesia into an economic recession. The benefit of the voluntary disclosure program (PPS) in 2022 is increased tax compliance in reporting and following tax rules. Nevertheless, one of the flaws in the administration of this program is the lack of a taxpayer's misunderstanding of newly judged tax rules.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Angeline, Viola; Herwiyanti, Eliada; Kusumastati, Widyahayu W.; Setyorini, Christina Tri
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19807

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company performance with managerial ownership as a moderating variable. The research population is insurance and reinsurance companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The total sample used was 13 insurance companies and 1 reinsurance company. The sampling technique uses a non-probability sampling technique using all members of the population as the research sample. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that: (1) Corporate Social Responsibility has no positive effect on company performance; (2) Managerial ownership has a positive effect on company performance; (3) Managerial ownership does not moderate the relationship between Corporate Social Responsibility and company performance.
Strategi Pemulihan UMKM Kuliner Pasca Pandemi Covid-19 Mellinia, Salma Putri; Setyorini, Christina Tri; Budiarti, Laeli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1869

Abstract

The purpose of this study is to determine the recovery strategy of culinary MSMEs after the Covid-19 pandemic in Purwokerto City. This research is a qualitative research with phenomenological approach. The informants in this study is 6 owners of culinary MSMEs in Purwokerto City using purposive sampling method. Interviews and observations are the types of data collection in this study. The data validity test in this study uses triangulation of theory. Data analysis techniques used by researcher are data reduction, data presentation, and conclusion drawing. The results of this study show that all informants have carried out business recovery strategies. The recovery strategies include providing discount promos, using technology-based production tools, conducting online promotions, and keeping business financial records.
Co-Authors Abdul Aziz Abdul Rauf Chaerudin Alhendi, Osama Angeline, Viola Apriliantika, Annisa Aryanto Aryanto Ascaryan Rafinda Ayuniza, Salsabila Dailibas Dailibas Dewi Liesnoor Setyowati Dewi Susilowati Dewi, Sevita Sari Eko Suyono, Eko Eliada Herwiyanti Endang Suhendar Farida, Yusriyati Nur Fitrijati, Krishnoe R. Gista Rismayani Hapsari, Ira Hasna, Rifa Ilyas, Fransdito Ali Kusumastati, Widyahayu W. Laeli Budiarti Mahardhika, Arya Samudra Maula, Kholida Atiyatul Mellinia, Salma Putri Mubaroq, Afiq Chamim Nasihin, Ihsan Nurmalitasari, Fahmi Pandansari, Tiara Perdana, Laela Fitria Perdana, Laela Fitria Permata, Fyana Putri Pinasty, Raisha Jihad Denia Praptapa, Agung Prayoga, Cepi Juniar PUJI LESTARI Rahmajati, Emir Surya Sadewo, M Kurniawan Sholihah, Siti Mar'atush Siti Maghfiroh Sudjono Sudjono, Sudjono Sugiarto S Suparlinah, Irianing Widodo, Febry Pamungkas Tri Yanuar E. Restianto