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Hubungan Antara Big Baths, Tata Kelola Perusahaan, dan Asimetri Informasi Terhadap Biaya Audit Muhammad Rizal; Farah Qalbia; Ngadi Permana
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.524

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This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.
Dampak Keterlibatan Institusi Keuangan terhadap Sophistication Finansial dan Pengeluaran Konsumen Benardi Benardi; Ngadi Permana; Mohammad Chaidir
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.555

Abstract

This study aims to examine the impact of financial institutions' involvement on financial sophistication and consumer spending through a literature review. Various relevant studies indicate that financial institutions' involvement through financial education, innovative financial products, and financial literacy can enhance consumers' understanding in making smarter financial decisions. These positive impacts include better spending management and the shift from consumptive spending to long-term investments. However, the success of this involvement is influenced by social, economic, and psychological factors that affect the adoption and effectiveness of financial programs. This study concludes that financial institutions play a crucial role in increasing financial sophistication, but external factors need to be considered for optimal results.
Modernization of Audit Process: Utilization of Technology on Evaluation of Audit Evidence Ruslaini Ruslaini; Ngadi Permana; Yessica Amelia
Indonesian Economic Review Vol. 4 No. 1 (2024): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.34

Abstract

This study aims to examine the impact of new technologies on audit evidence evaluation and the modernization of audit standards. With advancements in technology, particularly in artificial intelligence (AI), big data, and blockchain, the audit process has undergone significant changes in how evidence is collected, analyzed, and evaluated. These technologies enhance efficiency, accuracy, and transparency in audits, but also pose challenges in terms of auditor adaptation and the updating of audit standards. This literature review identifies that the use of AI and big data allows auditors to handle large volumes of data more quickly, while blockchain offers solutions to improve the security and integrity of audit evidence. Although the benefits are substantial, the implementation of new technologies requires regulatory updates, the development of auditors' technical skills, and adjustments to existing infrastructure. This study suggests the need for collaboration between auditors, regulators, and technology developers to ensure the appropriate and effective use of technology in auditing. The findings are expected to provide guidance for audit professionals and regulatory authorities in navigating the rapid changes in the auditing landscape.
The Synergy of Artificial Intelligence and Digital Innovation Hubs in Driving Digital Innovation For MSMES Eka Wahyu Kasih; Ngadi Permana; Mohammad Chaidir
Indonesian Economic Review Vol. 4 No. 1 (2024): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.37

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This study aims to explore the role of collaboration between artificial intelligence (AI) platforms and Digital Innovation Hubs (DIHs) in enhancing the digital transformation of SMEs. Digital transformation is key to ensuring the sustainability and competitiveness of SMEs in the digital age, yet many face challenges in adopting advanced technologies. Collaboration between AI and DIHs can offer solutions to overcome these barriers. AI platforms provide automation and data analytics capabilities, while DIHs offer technical support, training, and innovation facilities to assist SMEs in implementing technology. This study uses a qualitative literature review methodology to identify and analyze previous research related to this topic. The findings suggest that this collaboration can enhance productivity, operational efficiency, and market access for SMEs. However, challenges such as resource limitations, resistance to change, and digital readiness of SMEs are critical factors to consider in its implementation. This research provides valuable insights for policymakers, academics, and practitioners in designing strategies to accelerate the digital transformation of SMEs through collaboration between AI and DIHs.
TRANSFORMASI SISTEM PERPAJAKAN DI ERA DIGITAL: TANTANGAN, INOVASI, DAN KEBIJAKAN ADAPTIF Rizal, Muhammad; Permana, Ngadi; Qalbia, Farah
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 4 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi dan digitalisasi telah membawa perubahan signifikan pada sistem perpajakan di Indonesia. Transformasi dari sistem konvensional ke sistem digital, seperti e-filing dan e-billing, tidak hanya meningkatkan efisiensi administrasi pajak tetapi juga memudahkan wajib pajak dalam memenuhi kewajiban pajak mereka. Data menunjukkan bahwa penggunaan e-filing meningkat dari 68,2% pada tahun 2016 menjadi 83,4% pada tahun 2022. Namun, tantangan baru muncul dalam mengelola transaksi digital yang kompleks dan kebutuhan akan kebijakan pajak yang adaptif. Penelitian ini bertujuan untuk menganalisis tantangan dan inovasi dalam transformasi sistem perpajakan di era digital serta merumuskan rekomendasi kebijakan yang diperlukan untuk meningkatkan kepatuhan dan efisiensi administrasi pajak. Dengan menggunakan pendekatan kualitatif, studi ini mengidentifikasi bahwa adopsi teknologi seperti big data dan kecerdasan buatan dapat meningkatkan efektivitas pengumpulan pajak dan transparansi sekaligus mengatasi kesenjangan pajak digital yang diperkirakan mencapai 5-10% dari potensi pendapatan pajak global.
Desain Program Pelaporan yang Optimal: Analisis Kualitatif Terhadap Efek Pemberian Insentif dan Dinamika Keterlibatan Pelapor Eka Wahyu Kasih; Ngadi Permana; A. Sigit Pramono Hadi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i5.916

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This study aims to analyze the optimal design of whistleblowing programs, focusing on the effects of incentives and the dynamics of whistleblower engagement. Through a qualitative literature review, the research explores the impact of financial incentives on the effectiveness of whistleblowing programs and how factors such as organizational culture and management support influence whistleblowers' decisions. The findings show that while financial incentives are effective in encouraging reporting, excessive incentives can reduce the quality of the information provided. On the other hand, factors such as anonymity and protections for whistleblowers significantly increase their engagement. This study highlights the importance of a holistic approach that combines financial and non-financial incentives with strong protections for whistleblowers to ensure program effectiveness. Furthermore, policy implications suggest the need for continuous evaluation of whistleblowing programs to ensure they remain relevant and effective in detecting violations across different sectors. Although this study provides valuable insights, several limitations, including its focus on literature sourced from the United States and the absence of empirical data, affect the generalization of the findings. Therefore, further research is necessary to test these findings in various organizational contexts and environments.
Kolaborasi Antara Ekonomi Hijau dan Ekonomi Islam dalam Mencapai Kesejahteraan Sosial dan Lingkungan: Analisis Terhadap Strategi Pembangunan Berkelanjutan Society 5.0 Permana, Ngadi; Eka Wahyu
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i1/17434

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This study aims to analyze the collaboration between green economy and Islamic economy in achieving social and environmental welfare through sustainable development strategies within the context of Society 5.0. The green economy, which emphasizes sustainable management of natural resources and environmental friendliness, can strengthen the principles of Islamic economy focused on social justice, environmental balance, and equitable wealth distribution. The integration of these two concepts is expected to create an inclusive and sustainable economic system that supports the achievement of Sustainable Development Goals (SDGs). However, its implementation requires policies that accommodate the social, cultural, and political conditions of each country. This study concludes that the collaboration between green economy and Islamic economy offers great potential for creating holistic social and environmental welfare in the Society 5.0 era
Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022 Seger Santoso; M. Reza Saputra; Ngadi Permana; M. Farel Deniyu; Citra Sulthanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.4462

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This study analyzes the resolution of disputes regarding the determination of non-effective taxpayers through a case study of the Tax Court Decision Number 009544.99/2020/PP/MIB of 2020 and the Supreme Court Decision Reg. Number 4910/B/PK/Pjk/2022 of 2022. Tax is a crucial source of state revenue, and uncertainty in the status of non-effective taxpayers can significantly impact the effectiveness of tax administration and state revenue. This research employs a normative legal approach, with an in-depth analysis of relevant legal documents, tax regulations, and the legal considerations taken by the judges. The findings indicate that the Supreme Court rejected the petition for judicial review submitted by the Directorate General of Taxes and upheld the Tax Court's decision that annulled the business turnover correction amounting to IDR 270,659,270,000, stating that Mrs Sri Roosmini is entitled to be designated as a non-effective taxpayer as she has met the stipulated requirements. The judges' considerations are based on justice and legal certainty, prioritizing substance over administrative formalities. This ruling underscores the importance of harmonizing tax obligations with taxpayers' rights while encouraging tax authorities to be more meticulous in evaluating non-effective taxpayer status applications, which is expected to enhance voluntary tax compliance. This study also offers recommendations for improving tax administration procedures in the future.
Menabung Dan Berinvestasi: Memahami Dasar-Dasar Literasi Keuangan Untuk Gen Z Ngadi Permana; Grace Yulianti; Diani Austin
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 1 (2025): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v4i1.3801

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This study aims to examine the level of financial literacy of generation Z related to savings and investment, as well as the importance of understanding both concepts in personal financial management. Generation Z faces challenges in managing their income amidst rapid economic and technological developments. Saving is often considered a safe way to save money with low risk, but is affected by inflation which can reduce purchasing power. On the other hand, investment offers the potential for higher returns but with greater risk. This study uses a qualitative descriptive approach through interviews and surveys involving participants from among students. The results of the study indicate that although generation Z has an interest in investment, many do not understand the fundamental differences between saving and investing and the importance of financial diversification. The recommendation of this study is the importance of financial literacy education that includes understanding risk, financial management, and the use of financial technology in order to achieve long-term financial stability.
Examining the Predictors of SME Recovery in Severe Financial Distress: Insights from Literature on Financial Blockages, Employee Dynamics, and Turnaround Success Yessica Amelia; Ngadi Permana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i1.817

Abstract

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.