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All Journal Journal of Applied Finance & Accounting Journal of Business & Banking JURNAL RELASI STIE MANDALA JEMBER Transformasi: Jurnal Pengabdian Masyarakat IMAGE Jurnal Riset Akuntansi Dan Bisnis Airlangga AFRE Accounting Financial Review EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Riset Akuntansi (RISTANSI) JRABA Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Literasi Digital Indonesia Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nurshadrina Kartika Sari
Institut Teknologi Dan Sains Mandala
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Journal : Riset Akuntansi (RISTANSI)

 1 
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI Ilma Faizah Wijiyono; Nurshadrina Kartika Sari; Wiwik Fitria Ningsih
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1688

Abstract

This research was conducted to analyze the application of the Statement of Government Accounting Standards Number 13 of 2015 to the Presentation of Public Health Center Financial Reports as a form of Public Service Agency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results showed that the Bajulmati Health Center had not implemented PSAP No.13 of 2015 properly and correctly. In its implementation, the presentation of the financial reports of the Bajulmati Health Center uses Banyuwangi Regent Regulation No. 40 of 2018, Banyuwangi Regency Regional Regulation No. 17 of 2107, and Regulation of the Minister of Health of the Republic of Indonesia No. 6 of 2022 in accordance with the directions of the Health Service.
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) Fitri, Ayu Ningratul; Dimyati, Muhaimin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1839

Abstract

This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future.
PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Nurhafifah, Nurhafifah; Sari, Nurshadrina Kartika; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1844

Abstract

This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021 Azhari, Anggun; HP, Agustin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.1819

Abstract

This study aims to analyze the influence of the variable profitability ratios, activity ratios, Investment Opportunity Set (IOS) and dividend policy on profit growth with sector manufacturing companies consumer non cyclicals as an object of research. This research was conducted over a period of five years, from 2017 to 2021 with a total sample of 14 companies. Sampling in this study using the technique purposive sampling and data were analyzed using multiple linear regression analysis. The results showed that partially the profitability ratio, activity ratio, Investment Opportunity Set (IOS) has no effect on profit growth while the dividend policy variable has an effect on profit growth. Simultaneously variable profitability ratios, activity ratios, Investment Opportunity Set (IOS), and dividend policy has an influence on profit growth.
Co-Authors Abdul Wahid Adam Naufalianto Afifah Balqis Iftinan Agung Rhaka Oktavianto Agustin HP, Agustin Ajeng Khusnul Samudra Pertiwi Ana Mufidah Awaliyah, Intan Nurul Azhari, Anggun Cahyaningtyas Tetta Riandy Dara Fitra Sukwani Daud Angga Yudha Dedy Wijaya Kusuma Diana Dwi Astuti Dita Rahayu Artaningtias Dyah Ayu Safitri Edi Turjono Edi Turjono, Edi Enita Lestine Aurriel A Feby Astiwi Putri Fitri, Ayu Ningratul Grace Winata Handayani, Yuniorita Indah Hari Sukarno Hayatul Maspufah Hesti Ayu Verawati Ilma Faizah Wijiyono Intan Nurul Awaliyah Iqbal Sabilirrasyad Isti Fadah Jonathan Alexander Laili Rohmah Romadhoni Mareta Susana Melinda Anggreyni Moh Khoiril Mustofa Muhaimin Dimyati Muhammad Abdul Wafi Muhammad Firdaus Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar, Nanda Nida Kamila Hanifah Bastian Nikita Amirah Aulia Novem Bagus Pramesta Novia Nur Chasanah Nur Lailatus Subha Nurhafifah, Nurhafifah Nurhayati Nurhayati Nurhayati Nurhayati Pramono, Amelia Felicia Putri Aulia Nadiyatul Jannah Rachmawati, Ratih Regina Tetisa Nur Amaniah Reni Novita Sari Sabililrrasyad, Iqbal Saiful Amin Sefi Ika Candra Shavira Yuansa Subha, Nur Lailatus Supardi Supardi Suwignyo Widagdo Theresia Ella Sari Wiranto, Ferry Wiwik Fitria Ningsih Yuniorita Indah Handayani Yuniorita Indah Handayani