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All Journal Wahana Riset Akuntansi The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Perspektif Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI International Journal of Financial, Accounting, and Management Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Educoretax Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti JAKPI International Journal of Applied Business and International Management Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal EBID:Ekonomi Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Murtanto Murtanto
Unknown Affiliation
Religion Aerospace Engineering Arts 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 Transportation Other

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Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Maris Gihon Juventus Togatorop; Murtanto Murtanto
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3463

Abstract

The era of globalization is marked by all companies being able to maintain their business amidst challenges and economic dynamics by maintaining stability and increasing company value. Companies are expected to always experience an increase in company value. In reality, most companies in Indonesia have small company values ​​and experience fluctuations from year to year. Fluctuations in company value which sometimes rise or fall too far can cause problems, such as the company losing its attractiveness in the world. stock market
Pemetaan Efektivitas Penggunaan MYOB dan Accurate pada Uji Kompetensi Profesi Teknisi Akuntansi Kusno, Hendra Sanjaya; Santika, Sisca; Arazy, Dito Rozaqi; Murtanto, Murtanto
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1684

Abstract

Penelitian bertujuan untuk mengetahui tingkat efektivitas dan tingkat kompeten Penggunaan Aplikasi MYOB dan Accurate Pada Uji Kompetensi Klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif melalui survei menggunakan kueisoner dengan pendekatan cross sectional. Penelitian ini menggunakan jenis data primer melalui metode survei. Populasi dalam penelitian ini adalah peserta uji dari LSP-TA pada klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode pengambilan sampel dalam penelitian ini adalah metode convenience sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu, Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram. Setelah data diolah kemudian hasilnya akan dipaparkan secara deskriptif, dianalisis gambaran tentang fakta–fakta hasil penelitian dan keterkaitannya dengan teori serta, penelitian terdahulu. Hasil penelitian ini menjelaskan bahwa, penggunaan aplikasi komputer akuntansi berupa Accurate lebih efektif dan jumlah peserta uji yang menggunakan aplikasi komputer akuntansi berupa Accurate lebih banyak yang dinyatakan Kompeten dibandingkan peserta ujian yang menggunakan MYOB
Do Intangible Assets, Income Tax, and Debt Agreement Have an Impact on Transfer Pricing Strategy in Multinational Companies? Kumala, Reza; Raffi Faruqi Ruslan, Muhamad; Murtanto, Murtanto
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p258-269

Abstract

Background: Intangible assets afford firms a degree of flexibility in establishing values for tax efficiency, yet they are not without inherent risks, as they are susceptible to manipulation. Prior research has yielded inconclusive results, creating ambiguity regarding the fundamental factors influencing transfer pricing decisions. This study is therefore of great importance, as it aims to provide clarity, reduce the risk of manipulation, and support fair regulations to promote good corporate governance. Objectives: This study employs a comprehensive approach to examine the influence of intangible assets, income tax, and debt covenants on transfer pricing practices within corporate entities. Method: The research employs quantitative methods and focuses on all companies listed on the LQ45 index of the Indonesia Stock Exchange. The data utilized in the study were obtained from secondary sources, and logistic regression was selected as the analytical technique. Results: The findings indicate that intangible assets and income tax have a notable impact on transfer pricing. However, it is important to acknowledge that the results in this domain remain inconclusive. In contrast, debt covenants were found to have no significant effect.
10 KETRAMPILAN ABAD 21 TERATAS YANG DAPAT DIKEMBANGKAN MELALUI PENERAPAN METODE PROBLEM BASED LEARNING Santosa, Wahyuningsih; Murtanto, Murtanto; Nilawati, Yuana Jatu; Kasuma Ali, Jati
Perspektif Ilmu Pendidikan Vol. 39 No. 1 (2025): Perspektif Ilmu Pendidikan (In Press)
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/PIP.391.1

Abstract

This study aims to analyze the role of the Problem Based Learning (PBL) learning method in facilitating the development of skills that are very much needed in today's era. The study was conducted quantitatively descriptively by distributing questionnaires to 151 students and alumni of the Faculty of Economics and Business, Universitas Trisakti who carried out the learning process with the PBL method. The data collected were processed using SPSS. The results of the study indicate that PBL is an active learning method that is able to facilitate the development of student skills that are very much needed to achieve success in the 21st century. The results of the ranking of skills developed through PBL show the top 10 skills, namely cooperation skills, communication skills, negotiation and conflict management skills, analytical skills, results-oriented skills, leadership skills, decision-making skills, innovation/creativity skills, critical thinking skills, and maturity skills. With these results, it can be recommended to expand the implementation of PBL in other study programs and to provide adequate training for lecturers.
PENGARUH KAPABILITAS APARAT PENGAWASAN INTERNAL PEMERINTAH, MATURITAS SISTEM PENGENDALIAN INTERNAL PEMERINTAH, TEMUAN AUDIT, DAN TINDAK LANJUT ATAS REKOMENDASI HASIL PEMERIKSAAN TERHADAP KINERJA KEUANGAN DAERAH Alkhasani, Muhammad Rizki; Murtanto, Murtanto
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan menganalisis kinerja pengendalian internal daerah, temuan dan rekomendasi pemeriksaan BPK terhadap kinerja keuangan daerah yakni pengaruh positif kapabilitas APIP, maturitas SPIP, dan tindaklanjut atas Rekomendasi Hasil Pemeriksaan sertah pengaruh negatif temuan audit BPK terhadap kinerja keuangan daerah. Pengujian hipotesis menggunakan metode analisis regresi linear dengan SPSS 25.0. Penelitian ini menemukan bahwa maturitas SPIP, kapabilitas APIP, dan tindaklanjut atas Rekomendasi Hasil Pemeriksaan memiliki pengaruh poisitif yang signifkan terhadap kinerja keuangan daerah yang diukur dengan rasio derajat desentralisasi fiskal dan rasio kemandirian keuangan daerah dan temuan audit memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan daerah yang diukur dari rasio desentralisasi fiskal, rasio kemandirian keuangan daerah dan rasio efektifitas PAD. Temuan ini mengimplikasikan perlunya peningkatan kualitas APIP dan SPIP serta responsivitas dalam menindaklanjuti rekomendasi pemeriksaan, serta upaya mengurangi temuan audit yang didapatkan untuk meningkat kinerja keuangan daerah. Peneliti selanjutnya disarankan memperluas objek penelitian serta mengeksplorasi variabel lain termasuk yang dapat memediasi varibel independen terhadap variabel dependen
Implementation of chatbots in the government sector: Its impact on taxpayer satisfaction with DGT services Yanuar, Haadi; Murtanto, Murtanto
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1357

Abstract

This study aims to evaluate the influence of ease of use, information quality, trust, responsiveness, and data security on taxpayer satisfaction in utilizing the chatbot of the Directorate General of Taxes (DGT). The study population consists of taxpayers who use the DGT chatbot, with a sample selected through a quota sampling method until reaching a quota of 100 respondents. Data collected from these 100 respondents were analyzed using the SEM-PLS model. The analysis results indicate that information quality and data security significantly enhance taxpayer satisfaction. Conversely, trust in the chatbot has a negative but insignificant impact, while ease of use and chatbot responsiveness show positive but insignificant effects on satisfaction. The implications of this research highlight the importance of improving information quality and data security to optimize chatbot services, as well as the need for greater attention to ease of use, trust, and responsiveness to enhance user experience. This study contributes to understanding the factors influencing taxpayer satisfaction and provides practical recommendations for improving chatbot services in the public sector.
Pengaruh Efektivitas Dewan Komisaris, Efektivitas Komite Audit dan Kepemilikan Manajerial terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2022 Hasibuan, Novia Ramanda; Murtanto, Murtanto
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13514

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Efektivitas Dewan Komisaris, Efektivitas Komite Audit dan Kepemilikan Manajerial terhadap Kinerja Keuangan pada Perusahaan Manufaktur di Bursa Efek Indonesiatahun 2019-2022”. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 200 data dengan jumlah 50 perusahaan manufaktur yang terdaftar di BEI tahun 2019-2022. Metode analisis yang digunakan dalam penelitian ini adalah regresi moderasi yang diolah menggunakan SPSS versi22. Hasil dari penelitian ini secara parsial menunjukkan bahwa Efektivitas Dewan Komisaris, Efektivitas Komite Audit dan Kepemilikan Manajerial berpengaruh positif terhadap kinerja keuangan.
The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra, Sailendra; Murwaningsari, Etty; Mayangsari, Sekar; Murtanto, Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i1.762

Abstract

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.
The Importance of Financial Statements for MSMEs in South Tambun Subdistrict Prayogo, Yudhi Adnan; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.796

Abstract

The primary objective of this paper is to enhance awareness regarding the significance and comprehension of business entities in creating financial statements for MSMEs. A quantitative descriptive research approach was employed for this investigation. Primary data was gathered through questionnaires distributed to 150 MSME participants in South Tambun District, Bekasi Regency. Data collection involved both direct interaction and secondary means through surveys. The Partial Least Square (PLS) technique was utilised for processing and analysing the data. The findings revealed that the significance of financial statements plays a crucial role in the operations of micro, small, and medium enterprises. As a result, managers should prioritise financial statements and associated risks for improved knowledge and preparedness for future challenges.
Factors That Influence Fraud Heptagon Theory On Financial Statements Fraud (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange for the Period 2018-2022) Ariany Djami, Ranny; Murtanto, Murtanto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i1.701

Abstract

This research was conducted on Mining Sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The purpose of this study was to determine the effect of Fraud Heptagon Theory on Financial Statement Fraud using the F-Score Model partially and simultaneously. This study used quantitative methods, namely data obtained from secondary data in the form of annual reports. The sample in this study were 25 mining sector companies on the Indonesia Stock Exchange with a purposive sampling method. The data analysis used is data panel regression using the Eviews 12 application program. The results of the research on partially, pressure and ignorance has an effect on financial statement fraud, while opportunity, rationalization, competence, arrogance, and greed have no effect on financial statement fraud. Simultaneously, pressure, opportunity, rationalization, competence, arrogance, ignorance, and greed have no effect on financial statement fraud
Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Al - Faraby Tjakraprajitna, Raja Fadhel Alkhasani, Muhammad Rizki Alusinsing, Daniel Alviana, Reza Tahta Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ariany Djami, Ranny Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Deliza Henny Dewi, R. Rosiyana Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Etty Murwaningsari Fadillah, Haqi Faisal, Aris Riantori Faried Arfiansyah, Mochammad Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Hotman Tohir Pohan, Hotman Tohir Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Karista, Karista Kasuma Ali, Jati Khomsiyah, Khomsiyah Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung Maharani, Jessica Mardiansyah, Apri Marini Marini Maris Gihon Juventus Togatorop Maulana Yusuf Melva Djasmin Muhammad Yasykur Aminullah Nabiilah, Dhiyaa Nailah, Zayyan Nugroho , Nugroho Inggil Oktayanti, Ni Kadek Ayu Paryda, Paryda Prayogo, Yudhi Adnan Putra, Khairul Aditya Raffi Faruqi Ruslan, Muhamad Riviera, Riviera Allie Sabar Hasiholan Manalu Sabhrina, Tiara Saf'anah, Amelia Putri Sailendra, Sailendra Samudro, Ardianto Santika, Sisca Santosa, Wahyuningsih Sekar Mayangsari Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofiana, Naelah Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yakub, Nathania Rebecca Yanti, Catur Puji Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita Zulaecha, Hesty Erviani