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All Journal EKONOMIKA45 Jurnal Riset Akuntansi dan Bisnis Indonesia
Ahmad Try Handoko
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH TINGGI (RENDAHNYA) SKEPTISISME PROFESIONAL DALAM SUATU METODE BRAINSTORMING TIM AUDIT TERHADAP PENILAIAN TINGGI (RENDAHNYA) RISIKO KECURANGAN LAPORAN KEUANGAN Ahmad Try Handoko
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.476 KB) | DOI: 10.32477/jrabi.v2i2.470

Abstract

Professional skepticism is closely related to professional judgment in decision-making. Decision making is often a problem in the scope of financial statement audits. This is because there are different levels of individual professional skepticism. Therefore, this study aims to examine the effect of high (low) professional skepticism in an audit team's brainstorming method on the assessment of high (low) risk of financial statement fraud. Professional skepticism and brainstorming methods are both important in producing an appropriate quality audit. This study applies a genuine experimental design with a factorial design with 64 Accounting students as respondents. Measurement of individual skepticism using the Hurtt (2010) scale, then these individuals were formed into a high professional skepticism audit team and a low professional skepticism audit team into 12 audit teams according to the number of samples. The audit team was tested using an open ended brainstorming method to assess the high (low) risk of financial statements in an audit case that the researcher had modified. The results of this study are based on the ordinal regression test conducted that there is no effect of high (low) professional skepticism in an audit team's brainstorming method on the assessment of high (low) risk of financial statement fraud.
Determinan Faktor yang Berpengaruh terhadap Penggunaan E-Filing pada Masa Pandemi Covid-19 Ahmad Try Handoko; Nanda Ladepi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2621

Abstract

E-filing is a modernization of the tax system which aims to make it easier for Individual Taxpayers (WPOP) to report their Annual SPT. In the midst of the current pandemic conditions, where people are required to work from home, e-filing has become the main solution in submitting the 2022 Individual Annual Tax Return. However, the percentage of e-filing use during the Covid-19 period has still not reached 100% . The aim of this research is to analyze the determinants of factors that influence the acceptance of the e-filing system, especially during the Covid-19 pandemic, using technology acceptance model 3 (TAM 3). The research method used is a quantitative approach, using a survey method via a questionnaire which is then processed using a structural equation model (SEM) with the help of SmartPLS3 software. The research results show that the intention to use e-filing is the main factor in accepting the e-filing system. WPOP's intention to use e-filing is influenced by factors such as usability of e-filing, ease of use of e-filing and subjective norms. It is hoped that the results of this research can be taken into consideration by the Directorate General of Taxes (DJP) to maximize the socialization of the use of the e-filing system, so that in the future SPT reporting can be done completely online via e-filing.
PENGARUH TINGGI (RENDAHNYA) SKEPTISISME PROFESIONAL DALAM SUATU METODE BRAINSTORMING TIM AUDIT TERHADAP PENILAIAN TINGGI (RENDAHNYA) RISIKO KECURANGAN LAPORAN KEUANGAN Ahmad Try Handoko
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.470

Abstract

Professional skepticism is closely related to professional judgment in decision-making. Decision making is often a problem in the scope of financial statement audits. This is because there are different levels of individual professional skepticism. Therefore, this study aims to examine the effect of high (low) professional skepticism in an audit team brainstorming method on the assessment of high (low) risk of financial statement fraud. Professional skepticism and brainstorming methods are both important in producing an appropriate quality audit. This study applies a genuine experimental design with a factorial design with 64 Accounting students as respondents. Measurement of individual skepticism using the Hurtt (2010) scale, then these individuals were formed into a high professional skepticism audit team and a low professional skepticism audit team into 12 audit teams according to the number of samples. The audit team was tested using an open ended brainstorming method to assess the high (low) risk of financial statements in an audit case that the researcher had modified. The results of this study are based on the ordinal regression test conducted that there is no effect of high (low) professional skepticism in an audit team brainstorming method on the assessment of high (low) risk of financial statement fraud.
Analisis Perhitungan PPH Final UMKM Wajib Pajak Orang Pribadi Sebelum Dan Sesudah Undang - Undang Harmonisasi Peraturan Perpajakan (UU HPP) Ahmad Try Handoko; Nanda Ladepi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4578

Abstract

Sustainable tax policy reform is needed to help MSMEs survive and grow in order to contribute more to the economy. The enactment of the Law on Harmonization of Tax Regulations (UU HPP) comes as a breath of fresh air for MSME actors in the HPP Law, where the regulation states that there is Non-Taxable Income (PTKP) for Individual MSME Taxpayers (WP OP UMKM). The problems often experienced by MSME actors who are run by individuals are related to tax regulations that often change, so that WP OP UMKM become less familiar with regulations that often change quickly. This study aims to analyze the comparison of the final PPh burden of MSMEs paid by WPOP before and after the enactment of PP 55 of 2022, as well as to find out whether the subjects in this study are aware of the latest changes regarding the threshold for Final PPh MSMEs.
Co-Authors Nanda Ladepi