Article Per Year (5 Year)
p-Index From 2021 - 2026
3.477
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research International Research Journal of Business Studies (E-Journal) Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Proaksi Tangible Journal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi IIJSE International Conference on Islamic Economic International Research Journal of Business Studies Jurnal Akuntansi Kontemporer
Alfa Rahmiati, Alfa
Faculty Of Economics And Business, Universitas Airlangga Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE Limantoro, Amedea Cristabel; Rahmiati, Alfa
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4544

Abstract

Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations.Research Methods. The research was conducted with an exploratory approach.Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).
Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022) Sholihah, El Fira Mar’atus; Rahmiati, Alfa
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1887

Abstract

This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).
Dampak Etika Akuntansi Berdasarkan Filosofi Moral Adam Smith Prihutami, Rindang Brili; Rahmiati, Alfa
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tujuan utama dari penelitian ini adalah untuk titik pembahasan pengetahuan mahasiswa cenderung banyak tentang pelaporan keuangan yang berpihak pada manajemen (internal) atau pengguna eksternal. Dengan menunjukkannya hasil yang baik dimana setelah siswa lulus, perubahan yang terjadi. Pihak luar sebagai bagian dari proses yang dibahas dalam kuliah tentang sosialisasi etika. Berdasarkan teori ini diasumsikan bahwa ada efek antara muatan bertentangan dengan etika pendidikan akuntansi dengan gagasan etis para siswa terhadap filsafat moral dari Adam Smith yang terdapat dampak yang begitu besar terhadap pribadi mahasiswa tersebut.  Hasil dari penelitian ini hasil independent sample t-test pada ERATING A dan ERATING B, terdapat perbedaan yang signifikan pembentukan sikap etis mahasiswa akuntansi antara yang pernah mengikuti mata kuliah etika dan yang tidak. Nilai rata-rata tersebut menunjukkan bahwa mahasiswa akuntansi telah mengikuti pelatihan. Penelitian ini memberikan wawasan tentang dampak intervensi pendidikan etika akuntansi yang didasarkan pada filosofi moral Adam Smith. Hasilnya memberikan dukungan parsial untuk hipotesis bahwa intervensi semacam itu dapat berdampak positif terhadap minat pribadi siswa akuntansi dan akan berdampak signifikan terhadap penalaran moral pasca-konvensional mereka didasarkan pada filosofi moral Adam Smith dan studi yang menguji secara empiris dampak dari pendidikan etika akuntansi berbasis etika kebajikan. intervensi pada mahasiswa akuntansi.
Pengaruh Gaji Honorer Terhadap Motivasi dan Produktivitas Guru Sekolah Dasar Negeri Kecamatan Blimbing Malang Prihutami, Rindang Brili; Rahmiati, Alfa
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8656

Abstract

Mengajar honorer merupakan profesi yang penuh tantangan. Dorongan seseorang untuk menyelesaikan pekerjaannya merupakan dorongannya untuk bekerja. Ketidakpastian kerja merupakan salah satu unsur yang mempengaruhi motivasi kerja. Seseorang dengan ketidakamanan kerja khawatir dengan posisinya. Untuk mengetahui hubungan antara ketidakstabilan kerja dengan motivasi kerja dan produktivitas pada guru honorer SD di Kecamatan Blimbing Malang, maka perlu dilakukan penelitian. Sampel penelitian yang digunakan adalah guru honorer SD sebanyak 100 orang. Puposive sampling digunakan untuk mengumpulkan sampel. Perhitungan menggunakan bantuan SPSS menggunakan analisis regresi sederhana, analisis data dinyatakan signifikan. Temuan penelitian menunjukkan bahwa gaji dan motivasi kerja mempunyai pengaruh langsung, bermanfaat, dan cukup besar terhadap profesionalisme guru. Oleh karena itu, diperlukan regulasi untuk meningkatkan profesionalisme guru, kompensasi, dan insentif kerja
Apakah Capital Intensity Meningkatkan Agresivitas Pajak? Tahlila, Siti Najwa Dena; Tjaraka, Heru; Rahmiati, Alfa
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.01

Abstract

This study aims to analyze the effect of capital intensity on tax aggressiveness by using control variables consisting of size, leverage and profitability. The sample is the financial reports of companies in the chemical manufacturing sector listed on the IDX in 2017-2021 using the purposive sampling technique method, obtained 22 chemical companies with 110 observational data for 5 years from 2017-2021. Data collection techniques used are documentation and literature study. Data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that by model fit test (F test) capital intensity and control variables consisting of leverage, size and profitability have an influence on tax aggressiveness. Meanwhile, partially, capital intensity has a negative and significant effect on tax aggressiveness. It can be concluded that the higher the value of capital intensity, the lower the tax aggressiveness. The contribution of this research is as information for companies to be able to take advantage of fiscal as a way to minimize tax costs and is a legal tax planning.
PENGARUH GAJI HONORER TERHADAP MOTIVASI DAN PRODUKTIVITAS GURU SEKOLAH DASAR NEGERI KECAMATAN BLIMBING MALANG Prihutami, Rindang Brili; Rahmiati, Alfa
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.24991

Abstract

Guru honorer adalah profesi yang menantang. Dorongan seseorang untuk menyelesaikan pekerjaannya merupakan dorongan untuk bekerja. Ketidakpastian kerja merupakan salah satu elemen yang mempengaruhi motivasi kerja. Seseorang yang mengalami ketidakamanan kerja merasa khawatir dengan posisinya. Untuk mengetahui hubungan antara ketidakamanan kerja dengan motivasi kerja dan produktivitas kerja pada guru honorer sekolah dasar di Kecamatan Blimbing Malang, perlu dilakukan penelitian. Sebanyak 100 orang guru sekolah dasar honorer digunakan sebagai sampel penelitian. Puposive sampling digunakan untuk mengumpulkan sampel. Perhitungan menggunakan bantuan SPSS dengan menggunakan analisis regresi sederhana, analisis data dinyatakan signifikan. Temuan penelitian menunjukkan bahwa gaji dan motivasi kerja memiliki dampak langsung, bermanfaat, dan cukup besar terhadap profesionalisme guru. Oleh karena itu, diperlukan regulasi untuk meningkatkan profesionalisme guru, kompensasi, dan insentif kerja.
Measuring the Accounting Profession's Ethical Sensitivity: The Influence of Money Attitudes Wulandari, Devi; Rahmiati, Alfa
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4530

Abstract

The purpose of this research is to examine the attitude of the accounting profession (public accountants) towards money and their ethical perceptions and to determine whether the ethical perception of the accounting profession can be influenced by the attitude of the accounting profession towards money. This research uses a survey approach, where the questionnaire is conducted based on the Money Ethical Scale (MES). MES was subjected to exploratory factor analysis to test its dimensions and through cluster analysis, respondents were classified based on similarities in attitudes towards money. The relationship between attitudes toward money and ethical perceptions was confirmed using a Multivariate Analysis of Variance (MANOVA) test. The results show that respondents are generally ethically oriented and that women are more ethical than men. Differences exist in terms of respondents' attitudes towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of the accounting profession. The findings of this research suggest that understanding individuals' attitudes toward money may be an important way of predicting how they will behave when faced with ethical dilemmas. The analysis makes an important contribution to the previous literature by highlighting the influence of money attitudes on ethical perceptions.
Co-Authors Amedea Cristabel Limantoro Devi Wulandari Endang Kristiawati, Endang Gamaniar Putri Islamie Hartanto, Anton Dwi Heru Tjaraka Inayah, Lifia Khuluqy, Hilmi Lifia Inayah Limantoro, Amedea Cristabel Nanang Setiawan Novrys Suhardianto Nurjanah, Risandy Meda Pratiwi, Shinta Cahyaning Tri Prihutami, Rindang Brili Renny Wulandari Resti Sandi Resti Sandi, Resti Sholihah, El Fira Mar’atus Siti Maisaroh Sri Iswati Sudarini Tahlila, Siti Najwa Dena Tanti Sasongko Putri Tjiptohadi Sawarjuwono Utami, Rahmaniasari Tri Yulius Jogi Christiawan Zalsabilla, Vanyda