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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Nusantara Science and Technology Proceedings International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal
Tituk Diah Widajantie
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Terhadap Keputusan Transfer Pricing Aggressiveness (Studi Kasus Consumer Goods Industry Di BEI 2017-2021) Lorensa Prima Dwi Adha; Tituk Diah Widajantie
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6352

Abstract

This research to analyze and prove the effect of taxes, tunneling incentive and exchange rate on transfer pricing aggressiveness. The research focuses in the companies of consumer goods industry that are listed on the Indonesia Stock Exchange from 2017 to 2021 period. The sample of this research were chosen through the purposive sampling technique and resulting 9 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 25. The result showed that tax and exchange rate positively affected transfer pricing aggressiveness, whereas tunneling incentive negatively affected on transfer pricing aggressiveness. This research contributes to increasing the state revenue through the taxation contribution by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship. Keyword: Transfer Pricing, Tax, Tunneling incentive, Exchange Rate.
THE EFFECT OF REGIONAL INCOME ON REGIONAL EXPENDITURES IN GERBANGKERTOSUSILA Marthaza Sabrina; Tituk Diah Widajantie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.8662

Abstract

This study aims to examine and prove the effect of regional retribution, the results of separated regional wealth management, other legitimate regional original revenues, and balancing funds for regional expenditures in Gerbangkertosusila. This type of research is quantitative research. The population and sample of this study are the Regional Government Budget Realization Reports in the Gerbangketosusila Area which consists of Gresik, Mojokerto, Surabaya, Sidoarjo, and Lamongan for 2017-2021. The data analysis technique used is panel data regression model analysis and hypothesis testing with the t test, f test, and the coefficient of determination. The results of this study indicate that partially the results of separated regional wealth management and balance funds has a significant positive effect on regional expenditures, while regional retribution and other legitimate regional original income has an insignificant positive effect on regional expenditures. Simultaneously, regional retribution, the results of separated regional wealth management, other legitimate PAD, and balance funds has a significant positive effect on regional spending.
EMOTIONAL INTELLIGENCE AND LEARNING BEHAVIOR ON UNDERSTANDING OF PUBLIC ACCOUNTING SECTOR ACCOUNTING STUDENTS Tituk Diah Widajantie; Marseto Marseto; Sofie Yunida Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8525

Abstract

This research was conducted to examine whether there is an influence between emotional intelligence and learning behavior on public sector accounting understanding. The population used was public sector concentration accounting students in Universitas Pembangunan Nasional “Veteran” Jawa Timur. The data collection technique used was primary data by distributing questionnaires to respondents. This study’s data processing method used the Partial Least Square. In this case, the result was that Emotional Intelligence and Learning Behaviour significantly influence Public Sector Accounting Understanding. Emotional intelligence, measured by self-knowledge, self-control, motivation, empathy, and social skills, significantly affects understanding public sector accounting. Learning behavior, as measured by the habit of attending lessons, the habit of reading books, visits the library, and the habit of taking exams, has a significant effect on the understanding of public sector accounting.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM, COMPETENCE AND TRANSPARENCY ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY IN RUNGKUT DISTRICT, SURABAYA CITY DEVI PERTIWI ANANDA PUTRI; TITUK DIAH WIDAJANTIE
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7441

Abstract

Sub-districts require aspects of good governance by applying the principle of accountability in financial management as accountability for policies and programs that have been implemented. The purpose of this research was to examine and analyze the influence of the internal control system, competence and transparency on the accountability of urban village fund management in the Rungkut sub-district, Surabaya city. The research sample consisted of 30 village officials from the Rungkut sub-district, who came from 5 employees from 6 villages. Data analysis technique using PLS. The results of the study show that the internal control system and competence have no effect on the accountability of village fund management, while transparency affects the accountability of village fund management in Rungkut sub-district, Surabaya city
THE INFLUENCE OF CLARITY OF BUDGET TARGETS, GOVERNMENT ACCOUNTING STANDARDS, AND REPORTING SYSTEMS ON THE PERFORMANCE ACCOUNTABILITY OF SUMENEP GOVERNMENT INSTITUTIONS Fidya Istiqfarini; Tituk Diah Widajantie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.8663

Abstract

This study aims to examine and prove the effect of clarity on budget targets, government accounting standards, and reporting systems on the performance accountability of government agencies the in Sumenep Regency. The method used in this research is a quantitative method. The population in this study was 51 Regional Apparatus Organizations in Sumenep Regency. The sample of this research is 15 regional offices and 5 regional agencies with a total of 60 respondents. The data analysis technique used is using Partial Least Square (PLS) with the software SmartPLS 3.0. The results of this study indicate that the clarity of budget targets has an insignificant positive effect on accountability for government agency performance, while government accounting standards and reporting systems have a significant positive effect on accountability for government agency performance.
Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Penurunan Tarif PPH Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pemilik UMKM Di Kabupaten Gresik Marcella Islamay Ellen Erindra Putri; Tituk Diah Widajantie
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10031

Abstract

This study aims to test empirically the effect of understanding taxation, taxpayer awareness, and reducing pph rates on the compliance of individual taxpayers who own MSMEs in Gresik District. The type of research used is quantitative research. The sample consists of taxpayers in the Gresik Pratama KPP working area. Determination of the sample in this study using probability sampling technique, namely simple random sampling and obtained as many as 100 respondents. The data collection technique used a questionnaire. This research analysis technique uses the PLS method and is tested using the SmartPLS 4.0 program. The results of this study indicate that understanding taxation has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance, a decrease in pph rates has a positive and insignificant effect on taxpayer compliance.
The Influence of Financial Literacy, Financial Technology, and Digital Marketing on Increasing MSME Income in The City of Surabaya Winda Ayu Nindhya; Tituk Diah Widajantie
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10032

Abstract

This research aims to test and prove the influence of financial literacy, financial technology, and digital marketing on increasing MSME income. The population in this research is MSMEs that have gone digital in the city of Surabaya. The sampling technique in this study used simple random sampling, totaling 98 respondents. The analysis technique used in this research is the Structural Equation Model (SEM) on a Partial Least Square (PLS) basis using Smart-PLS 4.0 software. The results of this research prove that financial literacy, financial technology, and digital marketing have a significant effect on increasing MSME income.
THE The Effect Of Perceived Ease Of Use, Perceived Usefulness, Perceived Security, And Perceived Credibility Mobile Banking As A Digital Payment On The Financial Management Of Undergraduate Accounting Students At State Universities In Surabaya Rizky Embun Arifah; Tituk Diah Widajantie
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10229

Abstract

This research aims to analyze and empirically prove the effect of perceived ease of use, perceived usefulness, perceived security, and perceived credibility mobile banking as a digital payment on the financial management of undergraduate accounting students at State Universities in Surabaya. This type of research is quantitative research with primary data obtained through questionnaires. The population were undergraduate accounting students at State Universities in Surabaya. The sample was determined using a probability sampling technique with a simple random sampling method so that a sample of 98 respondents was obtained. The analysis technique for this research uses the Partial Least Square (PLS) method and was tested using the SmartPLS 4 program. The research results show that perceived ease of use, perceived usefulness, and perceived security has a positive and significant effect on financial management, while perceived credibility has a positive but not significant effect on financial management.Keywords: Perceived Ease of Use, Perceived Usefulness, Perceived Security, Perceived Credibility, Financial Management
The Influence Of Accounting Understanding, Education Level, And Business Size on The Quality of Financial Reports of UMKM In Surakarta City Jesica Ayu Revila; Tituk Diah Widajantie
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10466

Abstract

This study aims to analyze and measure the effect of accounting understanding, education level, and business size on the quality of MSME financial reports in Surakarta City. The type of research used is quantitative research with primary data obtained through a questionnaire as a data collection tool. The population in this study were MSME actors in Surakarta City. Determination of the sample in this study using random sampling technique and obtained as many as 100 respondents. This research analysis technique uses the Partial Least Square (PLS) method and is tested using the SmartPLS 4.0 program. The results of this study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, the level of accounting education has a positive and significant effect on the quality of MSME financial reports, while business size has a positive and insignificant effect on the quality of MSME financial reports.
Penerapan Perencanaan Pajak (Tax Planning) Dalam Bentuk Efisiensi Pajak Secara Sah Sebagai Langkah Preventif Pemeriksaan Pajak SP2DK Felicia Rahma Dewanti; Tituk Diah Widajantie
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11473

Abstract

Profit is the purpose of business entities but profit is also the reason why taxes exist. Tax is always considered a burden by business entities because it is considered to reduces profits. Therefore, tax planning is allowed to use for taxpayers, especially business entities, to manage corporate taxes but not many business entities understand how to do tax planning, especially when the financial statements have been prepared. The purpose of this study is to analyze the effect of tax planning on the efficiency of the income tax burden while educating readers on tax planning implementation procedures. The research method is descriptive qualitative and the data collection technique is interviews with related business entities. The variables used include tax planning and income statements, especially on income tax expense and final profit with analysis techniques, namely qualitative descriptive analysis. The results showed that tax planning has a positive relationship in the effectiveness of income tax expense and succeeded in reducing taxable profit in the fiscal report. Business entities need to continue to follow tax developments and more mature applications so that the implementation of tax planning can produce good results Laba merupakan tujuan badan usaha berdiri akan tetapi laba juga merupakan alasan mengapa pajak ada. Pajak selalu dianggap sebagai beban oleh badan usaha karena dianggap mengurangi keuntungan. Maka dari itu perencanaan pajak diperbolehkan untuk wajib pajak terutama badan usaha untuk memanajemen pajak badan akan tetapi tidak banyak badan usaha yang mengerti cara melakukan perencanaan pajak terutama saat laporan keuangan telah disusun. Tujuan dari penelitian ini adalah untuk melakukan analisis antara efek perencanaan pajak pada efisiensi beban pajak penghasilan sekaligus mengedukasi pembaca prosedur pelaksanaan perencanaan pajak. Dengan metode penelitian adalah kualitatif deskriptif dan teknik pengambilan data yaitu wawancara kepada badan usaha terkait. Variabel yang digunakan antara lain perencanaan pajak dan laporan laba rugi terutama pada beban pajak penghasilan dan laba akhir dengan teknik analisis yaitu analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa perencanaan pajak memiliki hubungan positif dalam efektifitas beban pajak penghasilan dan berhasil menurunkan penghasilan kena pajak pada laporan fiskal. Badan usaha perlu terus mengikuti perkembangan pajak dan penerapan yang lebih matang agar pengimplementasian perencanaan pajak lebih dapat membuahkan hasil yang baik.
Co-Authors Agung Budi Wicaksono Della Fardelia Safira Desy Ramadhan Kumalasari DEVI PERTIWI ANANDA PUTRI Dwi Suhartini Fajar Nugroho Felicia Rahma Dewanti Fidya Istiqfarini Fitri Tina Kharisma Jesica Ayu Revila Lorensa Prima Dwi Adha Marcella Islamay Ellen Erindra Putri Marseto, Marseto Marthaza Sabrina Moch. Fadil Pratama Putra Muhammad Hilmi Arifin Pandu Rizky Mahendra Ratnawati, Dyah Rizky Embun Arifah Saiful Anwar Shabrina Salsabila Sofie Yunida Putri Tamadoy Thamrin Widoretno, Astrini Aning Winda Ayu Nindhya