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All Journal JAM Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Riset Pendidikan Ekonomi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi YUME : Journal of Management Jambura Accounting Review JMB : Jurnal Manajemen dan Bisnis JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Global Financial Accounting Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings INVOICE : JURNAL ILMU AKUNTANSI Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Journal of Trends Economics and Accounting Research Economic Reviews Journal Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) GEMAH RIPAH: Jurnal Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi GoodWill Journal of Economics, Management, and Accounting MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vicky Vendy
Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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ANALISIS KENDALA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PROSES PELAPORAN SPT TAHUNAN PADA ERA IMPLEMENTASI SISTEM CORETAX: PERSPEKTIF KONSULTAN PAJAK. Septiani Dwi Anggraini; Vicky Vendy
ECONOMOS Vol 6 No 02 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i02.2939

Abstract

Penelitian ini bertujuan untuk menganalisis kendala kepatuhan Wajib Pajak Orang Pribadi (WPOP) dalam pelaporan SPT Tahunan pada era implementasi CORETAX serta menilai peran konsultan pajak dalam mengatasi hambatan tersebut. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus dan teknik triangulasi data melalui wawancara semi-terstruktur dengan tiga konsultan pajak serta observasi. Hasil penelitian menunjukkan bahwa CORETAX berhasil meningkatkan efisiensi, transparansi, dan akurasi pelaporan melalui integrasi sistem dan validasi otomatis, sehingga meminimalkan kesalahan manual dan mempermudah pemantauan data. Kendala teknis yang muncul meliputi gangguan server, bukti potong yang tidak sesuai, dan sistem yang belum stabil. Sedangkan kendala non teknis mencakup keterbatasan literasi digital, kesiapan administrasi WPOP, dan ketidaklengkapan dokumen pendukung. Peran konsultan pajak sangat strategis mencakup pendampingan teknis, verivikasi data, edukasi, serta pengaturan strategi pelaporan agar pelaporan SPT dapat dilakukan tepat waktu dan sesuai ketentuan. Penelitian ini memberikan implikasi bagi Wajib Pajak Orang Pribadi dan otoritas pajak untuk mengoptimalkan penggunaan CORETAX serta merancang kebijakan dan strategi pendampingan yang lebih efektif dalam meningkatkan kepatuhan pajak.
Analisis Proses Penagihan Piutang atas Transaksi Angkutan Non-Semen “Terpal” PT Semen Indonesia Logistik Kholifatun Nur Handini; Vicky Vendy
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2240

Abstract

This study was conducted to analyze the procedures for accounts receivable collection and the handling of problematic receivables in the Non-Cement “Tarpaulin” transportation services at PT Semen Indonesia Logistik (SILOG), as well as to examine the obstacles that may hinder the receivables collection process within the company. The research adopts a case study method with a qualitative approach. Data collection techniques used in this study include interviews with three relevant informants, direct observations, and documentation analysis. The findings reveal that the receivables collection process begins with the delivery of billing documents, including invoices and supporting documents, and ends with the settlement of receivables through the SAP system. Receivables that become due are classified into four aging categories: 60 days, 120 days, 180 days, and 365 days. The collection of overdue receivables is carried out through communication via WhatsApp and, in some cases, direct visits to customers. Common obstacles encountered in the receivables collection process include difficulties in coordinating with customers, receivables that are difficult to collect due to customer insolvency or bankruptcy, and unidentifiable receivables or incoming payments. This research is expected to help the company evaluate its current receivables collection procedures more comprehensively. By identifying potential problems early, the company can make necessary improvements and develop more effective strategies for managing the receivables collection process
Gender Dalam Pengaruh Literasi Keuangan Digital dan Kondisi Psikologis Terhadap Perilaku Manajemen Keuangan Mahasiswa Lilavita Dina Setyawati; Vicky Vendy
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9361

Abstract

The advancement of financial technology empowers students to handle money effectively through the use of digital services. However, financial management is impacted not just by digital currency literacy but also by individual psychological conditions. The study's goal is to demonstrate how digital literacy, locus of control, and self-ability support the management of a mahasiswa's finances and challenge gender norms in addressing these issues. This study is quantitative and uses primary data. The subject of the study is a D1 and S1 student in university in Surabaya, which has a population of about 159.590. The minimal sample size of 100 responders was established using the Slovin formula. 220 individuals filled out the online survey that was provided. The SmartPLS4 application was used to process the data using the SEM-PLS approach. The findings indicated that self-efficacy (β=0.344; t=3.223; p=0.001) and digital financial literacy (β=0.383; t=3.755; p<0.001) significantly improved financial management behavior. There was no significant impact from the internal locus of control (p=0.343) or the external locus of control (p=0.417). Gender did not moderate the relationship, according to the results of the gender moderation test utilizing the Multi-Group Analysis approach, which revealed that there was no difference in the influence between genders on all association pathways (p>0.05). By analyzing the impact of digital financial literacy and conditions and highlighting the role of gender in moderating the relationship, this study adds to the body of knowledge on student financial management behavior.
Evaluation of Debt Payment Procedures through Domestic Documentary Credit (SKBDN): A Case Study of PT Varia Usaha Beton Viona Adelia Safitri; Vicky Vendy
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pzd7bp58

Abstract

This study investigates the implementation of vendor debt payment procedures through Domestic Documented Credit Letters (SKBDN) at PT Varia Usaha Beton Sidoarjo. The purpose is to evaluate the effectiveness, efficiency, and challenges of SKBDN in supporting corporate payment systems. Data collection methods included observation, documentation, and semi-structured interviews with key personnel from the Treasurer Division. The findings show that SKBDN follows a structured process, beginning with document preparation, internal verification, managerial approval, and subsequent submission to the bank. This system provides a strong payment guarantee and strengthens internal financial control. However, its practical application remains less effective because fund disbursement requires up to six months, leading to delays in vendor transactions. The delays are primarily caused by document complexity, multi-level verification, and extended coordination between parties. Despite these drawbacks, SKBDN offers financial advantages since administrative costs and penalties are shifted to vendors, creating cost efficiency for the company. As a response to prolonged payment timelines, PT Varia Usaha Beton has considered adopting Supply Chain Financing (SCF), even though it involves higher costs. This study provides valuable insights for organizations evaluating debt payment systems, highlighting the importance of balancing timeliness, cost efficiency, and operational effectiveness.
The Impact of Corporate Governance Mechanisms on the Audit Fees of Islamic Banks: Evidence from Malaysia Vicky Vendy; Maslina Ahmad; Hairul Azlan Annuar
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.490

Abstract

This study examines the influence of corporate governance (CG) structures on audit processes, specifically regarding audit fee pricing within Malaysian Islamic banking (IB) institutions. This research employs panel data from 16 Islamic banks in Malaysia covering the period from 2011 to 2017. Fixed effects specifications are used to estimate the model of regression. The results show a significant negative relationship between audit fees and the independence of audit committees (AC) and the expertise of Shariah committees (SC). The majority of CG variables, however, do not exhibit any substantial relationships with audit fees. The results suggest that a lower-intensity audit is demanded by the agents of internal governance in a highly-regulated industry, possibly due to regulatory supervision and the monitoring of audits overlap. This is the first study on audit fees using IB as the study sample which incorporate and examine SC as one of the unique CG mechanisms that have not been explored in audit fee literature. This paper provides support for the recommendations of the MCCG 2017 and 2021, which involved the step-up practice in relation to the need to establish AC composed only of independent directors. By improving the monitoring function and perhaps lowering the control risk, this AC composition will help organizations receive lower audit fees from their external auditors.
Pendidikan Cloud-Based Accounting pada Mahasiswa Akuntansi di Perguruan Tinggi di Surabaya: Dampak Human, Economic and Technological, Cultural and Social Factors Zukhrotun Naima Ahmad; Vicky Vendy
Jurnal Riset Pendidikan Ekonomi Vol. 11 No. 1 (2026): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v11i1.13358

Abstract

This study aims to determine the influence of human, economic and technological, cultural and social factors on the development of cloud-based accounting education. The sample in this study consists of 119 accounting students at higher education institutions in Surabaya. The data in this study uses primary data obtained directly through the distribution of questionnaires to respondents. This type of research is explanatory research with a quantitative approach. The data was analyzed using SEM-PLS. The results of the study indicate that human factors and economic and technological factors have a significant positive influence on the development of cloud-based accounting education. On the other hand, cultural and social factors do not have a significant influence on the development of cloud-based accounting education. This study can contribute by showing that human factors, economic and technological factors can influence the development of cloud-based accounting education. Conversely, cultural and social factors need to be considered by educators regarding attitudes, traditions, dand cultural trends that are temporary and easily changeable, which unrealistically encourage the acceptance of new technology, thus potentially hindering trust in cloud-based accounting users.
Penerapan Vector Error Correction Model dalam Meramalkan Expected Credit Loss Bank Permata Adelia Putri Meylawati; Vicky Vendy
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.292

Abstract

Expected Credit Loss mencerminkan besarnya potensi kerugian kredit yang harus diantisipasi oleh bank di masa depan dan menjadi komponen penting dalam manajemen risiko perbankan sesuai dengan IFRS 9. ECL menuntut kemampuan perbankan dalam memproyeksikan risiko kredit secara akurat dengan mempertimbangkan kondisi ekonomi makro. Tujuan penelitian ini untuk meramalkan nilai ECL Bank Permata dalam 20 kuartal mendatang dengan metode VECM. Data yang digunakan berupa laporan keuangan kuartalan periode 2010 hingga 2025 yang memuat komponen Probability of Default (PD), Loss Given Default (LGD), dan Exposure at Default (EAD) serta data variabel makroekonomi. Penulis menggunakan uji Augmented Dickey-Fuller, Vector Error Correction Model, Impulse Response Function, Variance Decomposition, dan Forecasting. Hasil peramalan menggambarkan bahwa dalam 20 kuartal mendatang, ECL Bank Permata diprediksi terjadi secara konsisten dengan jumlah tiga sampai empat triliun rupiah. VECM telah menunjukkan tingkat akurasi yang tinggi dalam meramalkan nilai ECL di masa depan. Penelitian ini diharapkan dapat menjadi dasar dalam menetapkan pencadangan kerugian kredit yang lebih tepat dan sesuai dengan kondisi ekonomi.
Literatur Review: Peran Komite Audit Dalam Menentukan Biaya Audit dan Biaya Non-Audit Marcelina Salsabila Risandra; Vicky Vendy
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.282

Abstract

Studi ini dirancang untuk mengkaji dampak mekanisme tata kelola perusahaan, terutama yang berkaitan dengan karakteristik komite audit, terhadap penetapan biaya audit dan biaya non-audit dengan menggunakan pendekatan tinjauan pustaka yang terstruktur. Adapun metode yang diterapkan adalah Systematic Literature Review (SLR) melalui penelaahan terhadap 15 artikel ilmiah yang bersumber dari basis data Scopus dan Sinta dalam rentang waktu 2018 hingga 2025. Proses pemilihan artikel dilaksanakan dengan mempertimbangkan mutu jurnal, keterkaitan tema, serta keselarasan variabel yang digunakan dalam penelitian. Temuan yang diperoleh mengindikasikan bahwa keterkaitan antara tata kelola perusahaan dan besaran biaya audit tidak menunjukkan pola yang seragam di seluruh literatur yang dikaji. Dari perspektif permintaan, komite audit yang efektif cenderung meningkatkan biaya audit karena mendorong kualitas pemeriksaan yang lebih tinggi. Sebaliknya, dari perspektif risiko, tata kelola yang kuat dapat menurunkan biaya audit melalui pengurangan persepsi risiko auditor. Selain itu, keberagaman gender dalam komite audit menunjukkan pengaruh yang bervariasi tergantung pada konteks negara. Pada biaya non-audit, tata kelola berperan penting dalam mengendalikan penggunaan jasa tambahan guna menjaga independensi auditor. Secara keseluruhan, penelitian ini menegaskan bahwa dinamika biaya audit dan non-audit dipengaruhi oleh interaksi antara kualitas pengawasan internal, risiko institusional, dan karakteristik perusahaan.
Tinjauan Literatur Fraud Heptagon Dan Dechow F-Score Pada Manipulasi Keuangan Elizabeth Clairine Putri Arthamevia; Vicky Vendy
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.466

Abstract

Penelitian ini bertujuan menganalisis pengaruh dimensi fraud heptagon terhadap financial statement manipulation menggunakan model Dechow F-Score pada perusahaan sektor infrastruktur di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan literature review dengan teknik chronological review terhadap 22 artikel ilmiah bereputasi. Hasil kajian menunjukkan bahwa fraud heptagon memberikan pendekatan yang lebih komprehensif dalam menjelaskan kecurangan laporan keuangan, sedangkan model Dechow F-Score efektif mendeteksi indikasi manipulasi melalui anomali kualitas akrual. Dimensi pressure dan arrogance menjadi faktor yang paling dominan, sementara greed turut memperkuat motivasi manajemen melakukan manipulasi. Penelitian ini memberikan kontribusi bagi pengembangan literatur audit forensik serta penguatan tata kelola perusahaan.
IMPLEMENTASI DAN TANTANGAN PENGGUNAAN DJP ONLINE DALAM ADMINISTRASI PERPAJAKAN (STUDI KASUS PADA KONSULTAN PAJAK DI KKP MMI) Bintang Anggraini Fania Gunawan; Vicky Vendy
Jurnal Ekbis (Ekonomi & Bisnis) Vol. 13 No. 1 (2025): JUNI 2025
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v13i1.1955

Abstract

Penelitian ini membahas implementasi dan tantangan penggunaan DJP Online dalam administrasi perpajakan, dengan fokus pada konsultan pajak di KKP MMI. Penelitian ini bertujuan untuk mengeksplorasi bagaimana DJP Online digunakan oleh konsultan pajak dan mengidentifikasi kendala yang dihadapi dalam proses tersebut. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif, melibatkan wawancara mendalam dengan konsultan pajak dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa DJP Online memberikan kemudahan dalam proses administrasi perpajakan, seperti pelaporan pajak dan pengajuan permohonan. Namun, tantangan yang dihadapi meliputi masalah teknis seperti gangguan sistem, keterbatasan akses internet, serta kurangnya pemahaman pengguna terhadap sistem. Kesimpulannya, meskipun DJP Online memberikan banyak manfaat, perlu adanya perbaikan infrastruktur dan peningkatan literasi digital di kalangan pengguna untuk mengoptimalkan penggunaannya dalam administrasi perpajakan. Kata kunci: DJP Online, Administrasi Perpajakan, Konsultan Pajak, Tantangan Penggunaan
Co-Authors Adelia Putri Meylawati Alfi Ardiyanti Alifia Putri P. Alista, Meilisa Minoda Anam, Sahrul Ananda Faticha Putri Anisa Aprilia Arief Budiman Bintang Anggraini Fania Gunawan Budiwitjaksono, Gideon Setyo Condro Widodo, S.E., M.S.A Corina Joseph Della Atanti Diarany Sucahyati Elizabeth Clairine Putri Arthamevia Endah Susilowati Fahrul Razi Farrel Sabililillah Febrilia Yudhistira Firdaus Salsabila Hairul Azlan Annuar Haryati, Tantina In Naka Malik Hardiansyah Indrawati Yuhertiana Jannata, Putrila Maya Kholifatun Nur Handini Lilavita Dina Setyawati Lilavita Dina Setyawati Marcelina Salsabila Risandra Maslina Ahmad Moch. Naufal Hafidz Setyawan Moh. Dhirhan Fajar Shodiq Muhammad Aditya Bahruna Nur Aisyah, Fara Sahira Nur Aliyyah, Wandah Nur Faizah Putri Hardian, Qanita Marsha R. Muh. Syah. Arief Atmaja Wijaya Reva Dhiya Ulhaq Sari, Dina Mufida Septiani Dwi Anggraini Septiawan, Hendra Sutarto Sri Trisnaningsih Suci Dwilianti Tolla Syaharani, Tiara Putri Viona Adelia Safitri Widayati, Nadyla Citra Widya Yanti, Anisyah Firda Zahirah, Aishwarya Shafa Zuhri, Masyaila Laurensa Zukhrotun Naima Ahmad