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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Studi Akuntansi dan Keuangan Indonesia (SAKI) Widya Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Multidisiplin West Science Basic and Applied Accounting Research Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Putu Prima Wulandari
Accounting Department, Faculty Of Economics And Business, Brawijaya University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Alur Pembayaran Pajak, Tarif Pajak, Dan Kesadaran Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Malang Listiyono, Cynthia Allena; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.142

Abstract

Taxes, especially from MSMEs, serve as the major contribution to the country's development in Indonesia, which requires taxpayer compliance. As such, this research aims to analyze the effect of the tax payment process, tax rates, and taxpayer awareness on the compliance of MSME taxpayers in Malang City. Data were collected through a Google Form questionnaire, which was shared through WhatsApp with 100 respondents selected through convenience sampling. The results of the multiple linear regression analysis processed by IBM SPSS Statistics 25 exhibit that tax payment process, tax rates, and taxpayer awareness have a positive and significant effect on the compliance of MSME taxpayers of Malang City. Several research implications that can be considered include the government needing to simplify the flow of tax payments to increase compliance. Easier and more transparent procedures can motivate more MSMEs to comply with their tax obligations. Even though current tax rates have a positive influence on compliance, regular evaluation of tax rates also needs to be carried out to continue to support a conducive business climate for MSMEs. Increasing tax awareness can be done through training and outreach that directly involves the MSME community. Abstrak Kepatuhan perpajakan merupakan bentuk kesadaran wajib pajak untuk mematuhi kewajiban perundang-undangan dalam pembayaran pajak. Pajak menjadi penopang utama pembangunan negara, di Indonesia terutama dari UMKM. Penelitian ini menggunakan metode convenience sampling dalam pengambilan sampel berbentuk kuesioner via Google Form yang disebarkan melalui WhatsApp serta didapatkan 100 responden. Analisis data dilakukan dengan regresi linear berganda menggunakan IBM SPSS Statistics 25. Penelitian ini bertujuan untuk menganalisis pengaruh alur pembayaran, tarif, dan kesadaran pembayaran pajak terhadap kepatuhan wajib pajak UMKM Kota Malang. Penelitian ini menghasilkan bahwa alur pembayaran, tarif, dan kesadaran pembayaran pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Kota Malang. Beberapa implikasi penelitian yang dapat dipertimbangkan seperti halnya pemerintah perlu menyederhanakan alur pembayaran pajak guna meningkatkan kepatuhan. Prosedur yang lebih mudah dan transparan dapat memotivasi lebih banyak UMKM untuk patuh terhadap kewajiban pajak mereka. Meskipun tarif pajak saat ini memiliki pengaruh positif terhadap kepatuhan, evaluasi berkala terhadap tarif pajak juga perlu dilakukan agar tetap mendukung iklim usaha yang kondusif bagi UMKM. Peningkatan kesadaran pajak dapat dilakukan melalui pelatihan dan sosialisasi yang melibatkan komunitas UMKM secara langsung.
Pengaruh Financial Distress, Audit Lag, Prior Audit Opinion, dan Firm Size terhadap Penerimaan Opini Audit Going Concern Nurlistantyo, Dividya; Wulandari, Putu Prima
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 1 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.1.95-110

Abstract

Opini audit going concern merupakan hasil evaluasi auditor terhadap asumsi kelangsungan hidup perusahaan berdasarkan pelaporan keuangan. Penelitian ini merupakan penelitian kuantitatif yang dilakukan untuk menguji secara empiris pengaruh financial distress, audit lag, prior audit opinion, dan firm size terhadap penerimaan opini audit going concern berdasarkan agency theory pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan empat tahun, yaitu 2019-2022. Jenis data merupakan data sekunder yang diperoleh dari laporan keuangan tahunan yang diterbitkan oleh website resmi Bursa Efek Indonesia (www.idx.co.id) dan website masing-masing perusahaan. Sampel yang digunakan sebanyak 192 sampel dari 48 perusahaan yang ditentukan melalui metode purposive sampling. Analisis data dilakukan menggunakan analisis statistik deskriptif dan analisis regresi logistik dengan software SPSS versi 26 dan Microsoft Excel 2019. Hasil penelitian menggunakan uji hipotesis menunjukkan bahwa variabel audit lag dan prior audit opinion berpengaruh secara positif terhadap penerimaan opini audit going concern, sedangkan dua variabel lainnya, financial distress dan firm size tidak berpengaruh terhadap penerimaan opini audit going concern.
Analisis Pengaruh Capital Adequacy Ratio, Non Performing Loan, Loan To Deposit Ratio, Dan Ckpn (Psak-71) Terhadap Profitabilitas (Roa) (Studi Empiris Pada Perusahaan Perbankan Konvensional Tahun 2020-2022) Muhammad Alifka Akmal; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.234

Abstract

This study aims to determine the effect of the Capital Adequacy Ratio, Non-Performing Loan, Loan Deposit Ratio, and Allowance for Credit Loss (CKPN) of PSAK-71 on profitability measured by the ratio of Return On Assets (ROA). This study employs a quantitative approach and involves secondary data obtained from the Financial Services Authorities (OJK) reports. The samples, including 35 banks selected through non-probability sampling with a purposive sampling method, are analyzed by multiple linear regression utilizing SPSS software. The results of the study prove that the Non-Performing Loan, Loan to Deposit Ratio, and CKPN of PSAK-71 have a significant positive effect on profitability while Capital Adequacy does not have a significant effect on profitability. Signaling theory in this study serves as a support for the testing results that the proven effect on the hypothesis of previous research is expected to provide consideration for further research and to assess the fundamental quality of banking companies.   Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh capital adequacy ratio (CAR), non-performing loan (NPL), loan to deposit ratio (LDR), dan CKPN (PSAK-71) terhadap profitabilitas yang diukur dengan rasio return on asset. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder yang diperoleh dari laporan Otoritas Jasa Keuangan. Teknik sampling yang digunakan adalah non- probability sampling dengan metode purposive sampling, dan kemudian menghasilkan 35 perbankan sebagai bagian dari sampel penelitian. Metode analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda dengan menggunakan alat bantu program SPSS dalam menganalisis data. Hasil dari penelitian ini membuktikan terdapat pengaruh positif dari Non-Performing Loan, Loan to Deposit Ratio, dan CKPN (PSAK-71) terhadap profitabilitas. Hasil penelitian menunjukkan pengaruh yang signifikan akan tetapi pada Capital Adequacy Ratio tidak memiliki pengaruh yang signifikan terhadap profitabilitas. Teori signaling digunakan dalam penelitian ini sebagai pendukung atas hasil pengujian bahwa dengan terbuktinya pengaruh atas hipotesis yang diperoleh dari penelitian terdahulu diharapkan bisa menjadi bahan pertimbangan untuk penelitian selanjutnya serta dalam menilai kualitas fundamental perusahaan perbankan.
Pengaruh Biaya Produksi, Biaya Promosi, Dan Biaya Distribusi Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) irmasari, Mitha Nur; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.295

Abstract

This study aims to determine the effect of production costs, promotion costs, and distribution costs on the firm value of the consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). This sector is selected as the composite stock price index and the movement of the primary consumer sectoral index have continuously declined since 2019. The population includes 117 companies from which 26 sample companies are selected through purposive sampling and analyzed by multiple linear regression with the selected panel data regression model: the random effect model. The test results exhibit that, between 2019 and 2021, production costs can increase company value because consumer non-cyclical companies utilize the mass production process or produce on a large scale in a short time, thus, requires large costs; as a result, it can increase the company's sales. However, promotion costs and distribution costs have no effect on firm value which is related to brand awareness, an organized distribution network, and supported by sophisticated technology such as Nielsen technology and the SAP system (System Application and Product).   Abstrak Penelitian ini bertujuan untuk menguji pengaruh biaya produksi, biaya promosi, dan biaya distribusi terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI). Peneliti memilih sektor ini sehubungan dengan indeks harga saham gabungan dan pergerakan indeks sektoral konsumen primer yang terus menurun sejak tahun 2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah populasi dalam penelitian ini adalah 117 perusahaan dan jumlah sampel sebanyak 26 perusahaaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan model regresi data panel yang terpilih yaitu random effect model. Hasil pengujian menunjukkan bahwa selama tahun 2019 – 2021 biaya produksi dapat meningkatkan nilai perusahaan, hal ini dikarenakan pada perusahaan sektor konsumen primer proses produksi menggunakan tipe mass atau memproduksi dalam skala besar dan dalam waktu singkat sehingga membutuhkan biaya yang besar. Jumlah produksi yang tinggi dapat meningkatkan penjualan perusahaan. Sedangkan untuk variabel biaya promosi dan biaya distribusi tidak berpengaruh terhadap nilai perusahaan, hal ini berkaitan dengan brand awareness, jaringan distribusi yang teratur, serta didukung dengan teknologi yang canggih seperti teknologi nielsen dan sistem SAP (System Application and Product).
Auditor Reflections on Reimagining Accounting Curriculum: A Journey toward Ethics, Sustainability, and Transformative Learning Wulandari, Putu Prima
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/1sbcsw88

Abstract

This research is an imaginary dialogue between two auditors who have different professional backgrounds. The first auditor comes from a practitioner environment, while the second auditor has a background as curriculum and academic staff of a study program. The two of them discuss about the accounting education curriculum, which is still overshadowed by economic rationalism and focusing on pragmatic competencies. Through this imaginary dialogue, the two of them initiate a concept regarding accounting education and fill the gap between accounting education and sustainability issues. The two auditors, through deconstruction process in the imaginary dialogue, reconfigure the meaning of accounting education producing a learning concept, namely transformative learning, which is supported by a cognitive dissonance strategy as an effort to sharpen the awareness of accounting graduates in the learning process. The collaboration of the two strategies is implemented in a harmony of accounting education intended for its graduates to be able to achieve the expected competencies, which include critical thinking skills, increased moral consciousness as accountants, increased awareness of the importance of professional accountant identity, and sustainability perspective possession.
Pengaruh CEO Power, Good Corporate Governance, dan Struktur Kepemilikan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Sinaga, Veronica Maghdalena; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.103

Abstract

This study aims to determine the effect of CEO power, good corporate governance projected by the size of the board of commissioners and independent commissioners, and the ownership structure projected by foreign ownership and managerial ownership on Corporate Social Responsibility (CSR) disclosure. This study employs a quantitative explanatory approach involving all sectors of companies listed on the Indonesia Stock Exchange between 2020 and 2021 as the study object and includes 210 samples selected through purposive sampling, from which 420 data are collected and analyzed by multiple regression utilizing SPSS 26 software. The results exhibited that CEO power, independent board of commissioners, and foreign ownership had no effect on CSR disclosure whilst the size of the board of commissioners and managerial ownership had a positive effect on CSR disclosure. This indicates that the larger the size of the board of commissioners and the number of managerial owners in a company, the greater the CSR disclosure made.
Determinants of Accounting Students' Interest in Pursuing a Public Accountant Career Nugraha, Geonardo Primaditya; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.167

Abstract

This study aims to obtain empirical evidence regarding the determinants of accounting students' interest in pursuing a career as a public accountant. The research method used is a quantitative approach. The population of the study consists of undergraduate students from the Accounting Department, Faculty of Economics and Business, Universitas Brawijaya, with a total sample of 100 respondents. Data were collected through an online questionnaire distributed via Google Forms. The statistical tool used for data analysis is Partial Least Square (PLS) using the Smart PLS version 4 application. The analysis components include validity tests, such as convergent and discriminant validity tests, reliability tests, and hypothesis testing to determine t-statistics, p-values, and path coefficients using the bootstrapping method. The results of the study show that labor market considerations and academic abilities do not significantly influence accounting students' interest in pursuing a career as a public accountant, while family environment and social values have a positive and significant influence on accounting students' interest in pursuing a career as a public accountant.
Implementasi SIAPIK untuk Meningkatkan Literasi Keuangan UMKM Malang Di Era Digital Sudarma, Made; Wulandari, Putu Prima
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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

Abstract

Sebagai negara dengan tingkat pertumbuhan ekonomi terbesar di Asia Tenggara, Ekonomi Digital Indonesia ditargetkan menjadi salah satu aktor utama ekonomi digital. Namun, di tengah perkembangan teknologi yang semakin pesat, sektor Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi sejumlah peluang yang signifikan sekaligus sejumlah rintangan. Pengelolaan dan perencanaan keuangan yang tepat dan akurat menjadi tantangan tersendiri dalam menjaga keberlanjutan dan pertumbuhan UMKM. Sebagai salah satu upaya mengatasi hal ini, tim PKM Departemen Akuntansi Universitas Brawijaya melakukan sosialisasi dan pelatihan mengenai perencanaan keuangan dan pelatihan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) kepada UMKM di Kota Malang. Tujuannya adalah untuk meningkatkan kapabilitas perencanaan keuangan UMKM dengan memfasilitasi praktik penggunaan SIAPIK. Berdasarkan hasil evaluasi, diperoleh bahwa indikator pelaksanaan dan kebermanfaatan menunjukkan kategori sangat baik. Respons kuesioner juga menunjukkan lebih dari 85% peserta merasa puas dengan pelaksanaan kegiatan, baik dari segi pemahaman materi, manfaat yang didapat, hingga minat terhadap implementasi aplikasi yang disarankan. Dengan ini, para pelaku UMKM Malang diharapkan mampu memanfaatkan SIAPIK untuk meningkatkan akurasi pencatatan dan mendukung pengambilan keputusan yang lebih baik dalam pengelolaan usaha mereka.
PENGARUH KEBIJAKAN DIVIDEN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (PERIODE 2011-2013) Roy, Jarry; Wulandari, Putu Prima
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The objectives of this research is to give the empirical proof about the influence of dividend policy and ownership structure to the firm value. This research uses three variable independend namely dividend payout ratio, managerial ownership and institutional ownership. The dependend variable of this research is firm value which is measured with TobinsQ ratio. This is a kind of hypotesis testing research. This research uses the period of 2011-2013. The research samples are elected by using purposive sampling method with 19 manufacture public companies as the samples. The multiple linier regression method is used to testing the hypothesis partially. The hypotesis testing results show that the dividend policy and managerial ownership influence the firm value significantly. Besides, this research also give the proofs that institutional ownership doesn’t influence the firm value. The value of determination coefficient is 0,302 shows that the independent variable change variationcan be explained by the dependends variable in this regression model is 30,2% and for another left has been explained by the other variable out of this research. Keywords : dividend policy, managerial ownership, institutional ownership, firm value, TobinsQ ratio.
The Effect of Audit Fees, Audit Tenure, and Leverage Ongoing Concerns Audit Opinion Depari, Cynthia Veronika; Wulandari, Putu Prima
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.02

Abstract

This research aims to determine the empirical evidence of the effect of audit fees and audit tenure and leverage ongoing concerns of audit opinion. This research uses secondary data in the form of annual financial reports of retail trade companies for 2020-2022. The population used in this research is retail trade companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The samples in this research were selected using a purposive sampling method. The number of companies sampled in the study is 23 retail trade companies over 3 years, and the total research samples are 69. The data was analyzed using logistic regression and processed using SPSS version 25. This research suggests that audit tenure harms going concern audit opinion as the length of the agreement between the auditor and the client can affect the going concern audit opinion. Audit fees and leverage do not affect going-concern audit opinions because other factors may affect them.
Co-Authors Anita Wijayanti Aulia Fuad Rahman Depari, Cynthia Veronika Dewi, Ayu Aryista Dita Meilana Sari Faizal Agung Rahmadani Gilbert Claus Gugus Irianto irmasari, Mitha Nur Iskandar Saputra, Renaldi Jayanti Dwi Erlina Kevin Ray Kholilah Listiyono, Cynthia Allena Made Sudarma made sudarma Made Tara Damayanti Mohamad Khoiru Rusydi Muhammad Alifka Akmal Nugraha, Geonardo Primaditya Nurlistantyo, Dividya Nurlita Novianti Pramananta, Gede Adis Purnama, Jocelyn Ardelia Rafif, Garindhaka Ray, Kevin Roy, Jarry Sari Atmini Sinaga, Veronica Maghdalena Steffi Lituhayu Van Tama Wibowo, Imtitsal Hibatulloh Yuki Firmanto