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All Journal SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi IJEMA
Aji Ahmadi Sasmi
Universitas Negeri Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pembinaan Pelaporan Keuangan Untuk UMKM Wilayah Jakarta Timur Hafifah Nasution; Hera Khairunnisa; Etty Gurendrawati; Aji Ahmadi Sasmi
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 3 No. 1 (2020): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/syukur_vol2/is2pp31-38

Abstract

MSMEs as a business entity need reports in decision making. This decision is at least useful for the owner of the MSME itself. Information that can be retrieved is by knowing the ending balance of the business activities profit or loss. This service activity aims to provide knowledge and skills of MSME actors in a basic financial accounting environment. In the long term, making MSME financial reports can also be useful for seeking funding from banks or investors. This service program consists of several implementation stages: (1) Planning stage: this stage is for mapping problems carried out by the proposing team; (2) Implementation stage: this stage is for realizing solutions to partner problems identified at the beginning of this proposal; (3) Evaluation stage: this stage is an evaluation of activities and making reports on the results of PKM activities. The results of the evaluation of this activity indicated that the participants' ability regarding financial reporting for MSMEs increased. This can be demonstrated by the results of the practice questions given after the presentation of the material by the speaker.
Pengaruh Reaksi Pasar, Manajemen Laba, dan Audit Delay Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Anisyha Wiendha Antoro; Ratna Anggraini; Aji Ahmadi Sasmi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jk0bdx45

Abstract

This study aims to examine and understand relationship between market reaction, earnings management, and audit delay on the timeliness of financial reporting. The population of this study consists of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique used in this study is purposive sampling, resulting in 162 observations. Data analysis was conducted using logistic regression analysis and processed with SPSS version 25. The results of this study indicate that market reaction and earnings management do not have a significant effect on the timeliness of financial reporting, while audit delay has a negative effect on the timeliness of financial reporting. These findings suggest that market reaction and earnings management are not the main factors in determining the timeliness of financial reporting. Meanwhile, audit delay indicates that companies experiencing higher levels of audit delay tend to have lower levels of timeliness in financial reporting. This study provides practical implications for companies, auditors, and stakeholders to enhance the efficiency of financial reporting and audit processes to ensure timely reporting in compliance with regulatory requirements.
Pengaruh Fraud Pentagon Dan Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Fawazkha Salsa Binha; Unggul Purwohedi; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini menggunakan Teori Agensi dan Teori Sinyal sebagai landasan teori. Pendekatan penelitian yang digunakan adalah kuantitatif dengan populasi sebanyak perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 168 observasi, yang setelah dilakukan penanganan outlier menjadi 149 observasi. Kecurangan laporan keuangan diukur menggunakan Beneish M-Score, sedangkan analisis data dilakukan menggunakan regresi data panel berbantuan EViews 13. Berdasarkan hasil Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, model regresi yang terpilih adalah Random Effect Model (REM). Hasil Uji Parsial (uji t) menunjukkan bahwa tekanan (leverage), peluang (efektivitas pengawasan), kapabilitas (pergantian direksi), arogansi (jumlah foto CEO), dan tata kelola perusahaan (Corporate Governance Disclosure index)tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, sedangkan rasionalisasi yang diproksikan dengan pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Hasil penelitian ini menunjukkan bahwa tidak seluruh elemen Fraud Pentagon Theory mampu menjelaskan terjadinya kecurangan laporan keuangan pada perusahaan sektor infrastruktur. Temuan tersebut mengindikasikan bahwa praktik financial statement fraud pada sektor infrastruktur lebih dipengaruhi oleh faktor rasionalisasi dibandingkan tekanan, peluang, kapabilitas, arogansi, maupun tingkat pengungkapan tata kelola perusahaan. Oleh karena itu, perusahaan diharapkan mampu menjaga kualitas pelaporan keuangan, memperkuat sistem pengendalian internal, serta memastikan proses pergantian auditor dilakukan secara transparan agar dapat meminimalkan risiko terjadinya kecurangan laporan keuangan
Pengaruh Sales Growth, Capital Intensity, Dan Family Ownership Terhadap Tax Avoidance Pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024 Syahirah Luthfiyah; Nuramalia Hasanah; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sales growth, capital intensity, dan family ownership terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilatarbelakangi oleh masih ditemukannya praktik tax avoidance serta adanya ketidakkonsistenan hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 39 perusahaan dengan total 156 observasi. Setelah dilakukan penyaringan data outlier, jumlah observasi yang digunakan dalam analisis menjadi 127. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 13. Berdasarkan hasil pemilihan model, model yang digunakan dalam penelitian ini adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa secara parsial sales growth tidak berpengaruh terhadap tax avoidance, capital intensity tidak berpengaruh terhadap tax avoidance, dan family ownership berpengaruh positif terhadap tax avoidance. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang perpajakan serta menjadi bahan pertimbangan bagi manajemen perusahaan, investor, dan pemerintah dalam memahami faktor-faktor yang memengaruhi praktik tax avoidance.
Perancangan Standar Operasional Prosedur (SOP) dan Pedoman Akuntansi Pengelolaan Kas pada Raudhatul Athfal Nurul Amal Bekasi Timur Nazila Alvi Ramadhani; Ayatulloh Michael Musyaffi; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.03

Abstract

This study aims to design Standard Operating Procedures (SOP) and accounting guidelines for cash management at Raudhatul Athfal Nurul Amal Bekasi Timur. The study addresses problems related to cash management, including manual cash recording, unorganized transaction documentation, and the absence of written procedures for cash receipts and disbursements. This research employed a Research and Development (R&D) method using the ADDIE model, limited to the analysis, design, and development stages. Data were collected through interviews, observations, and documentation involving school management personnel. The analysis stage utilized the PIECES framework to identify institutional needs and problems. The study resulted in two products: a cash management SOP and accounting guidelines. The SOP provides procedures for cash receipts and disbursements, while the accounting guidelines include account classifications, journal illustrations, and Excel-based recording formats. The products were considered useful and appropriate for supporting more structured and accountable cash management activities.
Kepuasan Pengguna dan Manfaat Coretax dalam Administrasi Perpajakan Digital Rezky Akbar Setyanto Putra; Tresno Eka Jaya; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.08

Abstract

The purpose of this study is to assess the Coretax Administration System's deployment success using the DeLone and McLean Information System Success Model. The study looks at how user happiness affects net benefits as well as how system, information, and service quality affect user satisfaction. Data gathered from surveys given to Coretax customers was used in a quantitative manner. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach was used to examine the data. The findings show that user satisfaction is positively and significantly impacted by system, information, and service quality. Additionally, net benefits are positively and significantly impacted by customer happiness. These results imply that enhancing system, information, and service quality can increase user satisfaction and optimize the advantages of implementing a digital tax system.
Rancang Bangun Sistem Informasi Akuntansi Atas Aset Terpadu (Siakmas) Berbasis Website Di Masjid Nurul I'tishom Bekasi Arfan Prawirayudha Wicaksono; Hafifah Nasution; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan merancang Sistem Informasi Akuntansi Atas Aset Terpadu (SIAKMAS) berbasis website pada Masjid Nurul I'tishom Bekasi. Berdasarkan hasil observasi dan wawancara, diketahui bahwa pengelolaan kas masuk, kas keluar, inventaris aset, dan penyampaian informasi kepada jamaah masih dilakukan secara manual menggunakan Microsoft Excel dan media informasi yang terpisah sehingga proses administrasi belum berjalan secara optimal. Penelitian ini merupakan penelitian Research and Development (R&D) yang menggunakan metode Framework for the Application of Systems Thinking (FAST) dan dibatasi hingga tahap Physical Design. Analisis kebutuhan dilakukan menggunakan metode PIECES, sedangkan perancangan sistem menggunakan Unified Modeling Language (UML). Hasil penelitian berupa prototype SIAKMAS berbasis website yang dirancang menggunakan Figma dan dipublikasikan melalui Netlify. Prototype yang dihasilkan meliputi halaman informasi jamaah, dashboard administrator, pengelolaan kas masuk, kas keluar, inventaris aset, serta manajemen pengguna. Prototype ini diharapkan dapat menjadi acuan dalam pengembangan sistem untuk mendukung pengelolaan keuangan, aset, dan penyampaian informasi masjid secara lebih efektif, transparan, dan terintegrasi
Co-Authors Anisyha Wiendha Antoro Arfan Prawirayudha Wicaksono Etty Gurendrawati Fawazkha Salsa Binha Hera Khairunnisa Musyaffi, Ayatulloh Michael Nasution, Hafifah Nazila Alvi Ramadhani Nuramalia Hasanah Ratna Anggraini Rezky Akbar Setyanto Putra Syahirah Luthfiyah Tresno Eka Jaya Unggul Purwohedi