Article Per Year (5 Year)
p-Index From 2020 - 2025
4.522
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting Gorontalo Accounting Journal Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Winter Journal: IMWI Student Research Journal Sustainable : Jurnal Akuntansi Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) VISA: Journal of Vision and Ideas Indonesian Journal of Sustainability Policy and Technology KINERJA : Jurnal Ekonomi dan Bisnis BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Management
Anik Yuliati
FE UPNV Jawa Timur
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
ANALISIS PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA SURABAYA MULYOREJO Yuliati, Anik; Santoso, Rachmad
Dinamika Governance : Jurnal Ilmu Administrasi Negara Vol 10, No 2 (2020): Dinamika Governance: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdg.v10i2.2317

Abstract

Tujuan pemerintah Indonesia kembali memberlakukan kebijakan Tax Amnesty ini adalah pertama repatriasi atau untuk menarik dana warga Indonesia yang ada diluar negeri. Dan kedua untuk meningkatkan basis perpajakan nasional dimana aset yang disampaikan dalam permohonan pengampunan pajak dapat dimanfaatkan untuk pemajakan yang akan datang yang nantinya berdampak pada efektivitas penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh Jumlah Wajib Pajak Badan terdaftar yang mengikuti tax amnesty, SSP Badan yang disetorkan mengikuti tax amnesty terhadap penerimaan pajak penghasilan badan pada KPP Pratama Surabaya Mulyorejo. Sumber data dalam penelitian ini menggunakan sumber data sekunder yang diperoleh dari Kantor Pelayanan Pajak (KPP) Pratama Surabaya Mulyorejo berupa data jumlah Wajib Pajak Badan terdaftar, Surat Setoran Pajak (SSP) Badan yang disetorkan mengikuti tax amnesty dan Penerimaan Pajak Penghasilan Badan. Penelitian ini menggunakan teknik analisis regresi linear berganda yang dihitung menggunakan SPSS (Statistical Package for Sosial Sciences). Hasil penelitian ini menunjukkan Jumlah Wajib Pajak Badan tidak berpengaruh secara Parsial terhadap Penerimaan Pajak Penghasilan Badan dan Surat Setoran Pajak (SSP) yang disetorkan mengikuti tax amnesty secara parsial berpengaruh positif terhadap Penerimaan Pajak Penghasilan Badan Pada KPP Pratama Surabaya Mulyorejo.  DOI : https://doi.org/10.33005/jdg.v10i2.2317
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Opini Audit Terhadap Internet Financial Reporting Pemerintah Kota/Kabupaten Jawa Timur Moehardiono, Irna Amelia; Yuliati, Anik
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34453

Abstract

This research aims to identify and examine the influence of local government revenue, size of local government, and audit opinion to local government Internet Financial Reporting. This research uses quantitative analysis techniques using secondary data retreived from local government financial reports in official website of the regency/city in East Java Province 2015-2019. Population used in this research were 38 city / district governments in East Java Province. Purposive sampling was used to collect sample data and obtained a sample of 23 districts/cities. This research used panel data regression analysis with software Eviews 9 to test three hypotheses. The results showed  that local revenue, size of local government, and audit opinion had a simultaneous effect on local government Internet Financial Reporting practices. The partial test results showed that audit opinion affected Internet Financial Reporting of the local government. Meanwhile, local government revenue and size of local government does not affected Internet Financial Reporting.
PENGARUH KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Rifany, Fadhilla Fuad; Yuliati, Anik

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i2.1097

Abstract

Laporan keuangan koperasi sebagai laporan pertanggungjawaban keuangan diterbitkan setidaknya 1 bulan sebelum rapat anggota tahunan (RAT). Dalam menyusun laporan ini wajib mengikuti aturan SAK-ETAP, dimana laporan harus mudah dipahami, andal, memiliki relevansi, dapat dibandingkan, tepat waktu, komponen mengungguli bentuknya, dinilai sehat, lengkapan, keseimbangan biaya dan manfaat, serta materialitas. Tujuan studi ini guna menilai pengaruh Kompetensi SDM terhadap Kualitas Laporan Keuangan Koperasi dengan Teknologi Informasi menjadi variabel moderasinya. Sampel pada studi ini yaitu pengurus koperasi di Kecamatan Wringinanom Kabupaten Gresik, Jawa Timur dengan kriteria yaitu mereka yang berkaitan dengan Laporan Keuangan Koperasi seperti Ketua, Sekretaris dan Bendahara. Hasil studi mengindikasikan bahwasannya Kompetensi SDM mempengaruhi secara signifikan pada Kualitas Laporan Keuangan Koperasi dan didukung dengan Teknologi Informasi yang memadai.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP LAPORAN KEUANGAN DAERAH (STUDI EMPIRIS PADA DINAS PERHUBUNGAN KOTA BENGKULU) Aprisyah, Pegi; Yuliati, Anik

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i2.1409

Abstract

Kualitas Laporan Keuangan Pemerintah Daerah merupakan suatu penilaian mengenai baik buruknya laporan atas pengelolaan keuangan daerah dalam satu periode anggaran. Laporan Keuangan Pemerintah Daerah yang memiliki kualitas baik dapat dilihat dari opini yang dikeluarkan Badan Pengawas Keuangan (BPK) selaku badan yang memeriksa dan menilai LKPD. Tujuan dari penelitian ini yaitu untuk menguji apakah sistem akuntansi keuangan daerah dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan daerah. Penelitian ini merupakan penelitian kuantitatif. Sampel dalam penelitian ini yaitu pegawai di Dinas Perhubungan Kota Bengkulu sesuai dengan kriteria. Hasil penelitian ini adalah sistem akuntansi keuangan daerah dan kompetensi sumber daya manusia tidak berpengaruh terhadap laporan keuangan daerah.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Intan Nurani, Khoirun Nisa; Yuliati, Anik

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.74 KB) | DOI: 10.31955/mea.v5i3.1428

Abstract

Tindakan manajemen laba dengan memanipulasi laba merupakan tindakan egoistik agen untuk merekayasa laba dengan tujuan tertentu. Implementasi good corporate governance (GCG) disinyalir dapat meminimalisir tindakan tersebut. Kualitas audit dan ukuran perusahaan diduga berdampak atas manajemen laba. Teknik kuantitatif dipilih sebagai metode penelitian serta proses pengumpulan data kedua yang berupa laporan keuangan tahunan perusahaan dikumpulkan dengan menggunakan metode dokumentasi. Studi ini bertujuan guna mengkaji apakah GCG, ukuran perusahaan, dan kualitas audit memiliki pengaruh atas manajemen laba atas perusahaan BUMN yang teregistrasi di laman Bursa Efek Indonesia (BEI). Hasil studi menunjukkan kepemilikan manajerial dengan nilai t-hitung > t-table (-2,713> 1,6636) dan kualitas audit dengan nilai t-hitung > t-table (-3,863 > 1,6636) dinyatakan memiliki pengaruh atas manajemen laba. Variabel lain seperti kepemilikan institusional, dewan komisaris independen, ukuran dewan komisaris, komite audit, dan ukuran perusahaan tidak mempengaruhi manajemen laba.
Analisis pengelolaan dana bantuan sosial desa covid-19 di Desa Ranggeh Kecamatan Gondang Wetan Kabupaten Pasuruan Adiprakoso, Kenyndra Andryan; Yuliati, Anik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.67 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1772

Abstract

This study is itended to analyze descriptively how the entire process of managing social assistance finance in Ranggeh village, Gondang Wetan sub-district, Pasuruan district, starts from the budgeting process to the reporting stage, as well as measuring the accuracy of aid program realization using theory of effectiveness. The qualitative research methods is used in this research then analyzed descriptively. The data collection technique was carried out by interviewing the informants who had been determined by means of purposive sampling, field observations, research documentation and literature studies. Analysis of research data using data validation, data organization, presenting findings, and drawing hypotheses. The formulation of the hypothesis in this study continued to develop during the research with the initial assumption that the village government of Ranggeh managed the social assistance funds of Covid-19 in its village well and achieved its target. Furthermore, research shows that the village government has succeeded in implementing the village fund social assistance management program according to existing regulations and on target both in terms of theoretical effectiveness and meeting government goals and community needs in the field.
Analisis CAMEL untuk menilai tingkat kesehatan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Novitasari, Ririn; Yuliati, Anik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2462

Abstract

This study aims to determine the soundness of banking companies listed on the Indonesia Stock Exchange in 2016–2020. Assessment of bank health is very important because it forms trust in the banking world. Measuring the soundness of a bank can be done using the CAMEL approach, namely the analysis of the factors of capital (capital), asset quality (asset quality), management (management), earnings (profitability), liquidity (liquidity). This is an official measuring instrument that has been set by Bank Indonesia to calculate the health of banks in Indonesia. This study uses descriptive quantitative research methods to describe and analyze the data or numbers contained in the financial statements of general banking companies listed on the IDX, consisting of financial statements for the 2016–2020 period. The sample for this research was taken using the purposive sampling technique. The data analysis technique in this study uses SPSS 25 application software. The results of this study prove that the net profit margin (NPM) has an effect on the bank's soundness level. Meanwhile, the capital adequacy ratio (CAR), non-performing loan (NPL), return of assets (ROA), operating expenses to operating income (BOPO), and loan to deposit ratio (LDR) have no effect on bank soundness level.
PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITY DAN DEBT COVENANT TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mas Bayu Anggah, Wahyu; Yuliati, Anik
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22532

Abstract

This study aims to examine the influence of Tax, Tunneling Incentive, Profitability and Debt Covenant on Transfer Pricing in the Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive research with a quantitative approach. The research sample was taken using a purposive sampling technique with the acquisition of 17 companies. The data was analyzed and tested using Statistical Product and Service Solution (SPSS) Version 26. The results of this research show that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile Profitability has not been able to contribute to Transfer Pricing. Similarly, Debt Covenant has not been able to contribute to Transfer Pricing.
Analysis of Regional Original Income, Capital Expenditures and Balancing Funds on Regency/City Economic Growth in East Java Province Huda, Syamsul; Yuliati, Anik
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5099

Abstract

The purpose of this research is to determine the influence of Original Local Government Revenue, Capital Expenditures and Balancing Funds on Regency/City Economic Growth in East Java Province. The population that will be observed in this research covers the East Java Province area. This research uses annual data measured in a time series format starting from 2017-2021. The data obtained were analyzed using multiple linear regression analysis. Multiple linear regression analysis is a method used to analyze relationships that have an influence between the independent variable and the dependent variable. Based on the results and discussion as well as the supporting theories explained above, researchers can draw the following broad conclusions: Original Local Government Revenue has a positive effect on Economic Growth in East Java Province. The Capital Expenditure variable has a significant positive effect on Economic Growth. The Balancing Fund variable has a significant positive effect on Economic Growth.
PENGARUH KOMPETENSI APARATUR,PARTISIPASI MASYARAKAT, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Kecamatan Waru, Kabupaten Sidoarjo) Apriliani, Nur Syndah; Yuliati, Anik
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1502

Abstract

The aim of this research is to test, prove and analyze the influence of apparatus competency, community participation and internal control on accountability in village fund management. This research uses primary data in the form of distributed questionnaire data. The sample used was 100 respondents in Waru District, random sampling method. The analysis used in this research is partial least squares. Based on the research results, it can be concluded that the apparatus competency variable has no effect on the accountability of village fund management and the community participation variable. Meanwhile, the internal control variable influences the accountability of village fund management. The implications and suggestions are that strong internal controls can help prevent potential fraud and misuse of funds. This can create an environment free from unethical and harmful practices. With increased accountability, active community participation, and transparent use of funds, it is hoped that community trust in local government and the village fund management process will increase.
Co-Authors Adiprakoso, Kenyndra Andryan Amalia, Dwi Selvi Apriliani, Nur Syndah Aprisyah, Pegi Aulia, Iftitah Dzakwan, Sulthan Dhaifullah Intan Nurani, Khoirun Nisa Kirana, Nanda Wahyu Indah Kurnianingtyas, Rinita Mutiarasani Margareta, Jessica Mas Bayu Anggah, Wahyu Moehardiono, Irna Amelia Muniroh, Indah Naura, Aisyah Rahma Novitasari, Ririn Octaviyah, Dwi Nazilah Panjaitan, Hastia Twindu Rifany, Fadhilla Fuad Roditri, Cholidul Ahmad Ruripratiti, Ayu Carolin Salsabilah, Navillia Putri Santoso, Rachmad Serafina, Ligia Setyawan, Dendy Sucahyati, Diarany Syamsul Huda Zubaidi, Kazza Savanah