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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business IKRA-ITH ABDIMAS Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies
Hari Setiyawati
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Tax avoidance determinants and earnings management in Indonesian consumer companies Safira , Dina Maylinda; Setiyawati, Hari
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art4

Abstract

This research investigates tax avoidance practices and earnings management among Indonesian consumer companies. The study examines the influence of thin capitalization, transfer pricing, and company life cycle on tax avoidance behaviors and their subsequent impact on earnings management. A total of 115 observations were obtained from 23 companies that were listed on the Indonesia Stock Exchange over a 5-year period (2018-2022) using purposive sampling. Panel data regression analysis revealed that thin capitalization negatively affects tax avoidance, while transfer pricing and company life cycle show no significant impact. Transfer pricing and company life cycle positively influence earnings management, while tax avoidance demonstrates a significant negative effect. These findings contribute to understanding corporate tax behavior and financial reporting quality in Indonesia's consumer sector and provide insights for regulators and investors.
Community Service at Imam Syafi'i Islamic Boarding School - Panancangan- Cipocok Jaya- Serang City In The Implementation of Waste Processing Machinery & Digitalization of Accounting Setiyawati, Hari; Arwati, I Gusti Ayu; Putra, Yananto Mihadi; Agustin, Andhika Permana; Sidik, Yusuf Samil
Journal of Community Service Vol 7 No 1 (2025): JCS, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v7i1.250

Abstract

The partner in this community service is the Imam Syafi'i Islamic Boarding School which is an Islamic educational institution located on Jl. Dishud / Fire Department, Km. 02, Panancangan Village, Cipocok Jaya District, Regency. Serang, Banten which is involved in the field of formal and non-formal Islamic education. Along with its development, the Imam Syafi'i Islamic boarding school continues to improve facilities for its students. And as students continue to increase, the daily food requirements are certainly quite large. This has an impact on increasing the amount of waste produced from kitchens or from school areas, where it would be very beneficial if this waste was recycled into useful goods or processed into fertilizer that can be used by oneself or sold to the community to increase income. The problems experienced by partners are: a). The partner in this community service is the Imam Syafi'i Islamic Boarding School which is an Islamic educational institution located on Jl. Dishud / Fire Department, Km. 02, Panancangan Village, Cipocok Jaya District, Regency. Serang, Banten which is involved in the field of formal and non-formal Islamic education. Along with its development, the Imam Syafi'i Islamic boarding school continues to improve facilities for its students. And as students continue to increase, the daily food requirements are certainly quite large. This has an impact on increasing the amount of waste produced from kitchens or from school areas, where it would be very beneficial if this waste was recycled into useful goods or processed into fertilizer that can be used by oneself or sold to the community to increase income. The problems experienced by partners are: a) Produce liquid fertilizer, b) Produce recycled products that are ready to use, c) Availability of an accounting application with features for SPP and cottage business units, namely Zahir Accounting. The targeted output is the Sinta Indexed National Scientific Journal/international journal, Articles in the mass media /print/electronic, Activity Videos, Increasing understanding and skills of boarding school administrators, students and ustadz and output of IPR (Creation Rights). Until now, the output that has been achieved is video. PKM activities have been implemented starting August 7 2024. All activities as targeted have been achieved 100%. To ensure the success of the program, evaluation will be carried out at each stage of program development. To support the success of this program, it will continue to be monitored and facilitated so that it can continue to be implemented consistently and developed according to needs.
AUDIT QUALITY: COMPETENCE, PROFESSIONAL SKEPTICISM, WORKLOAD, AND AUDITOR TIME PRESSURE Raihan, Ahmad Daffa; Setiyawati, Hari
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2125

Abstract

This study examines the impact of competence, professional skepticism, workload, and time pressure on audit quality within Accounting Firms (KAP) in West Jakarta. Motivated by recent high-profile audit failures, this research seeks to address concerns about the effectiveness of current auditing practices. West Jakarta, known for its rapid business growth and a high concentration of KAPs, provides a relevant and diverse setting for this study. Data were collected from 100 auditors registered with the Indonesia Institute of Public Accountants, using a convenience sampling method, and analyzed with Smart PLS version 4.0. The findings indicate that while auditor competence, workload, and time pressure do not significantly impact audit quality, professional skepticism significantly enhances audit quality. It underscores the critical role of professional skepticism in maintaining high audit standards and preventing failures, particularly in high-pressure and high-workload environments.
PKM on The Development of Indonesian Community (Permai) Pulau Pinang in the Implementation of the Accounting Cycle and Financial Reporting SETIYAWATI, Hari; PRATIWI, Riri; RAHMAD, Khozaeni Bin; ZULKAFI, Abdul Hadi; FEBRIANA, Vivi; METACESARI, Magfirah
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2025)
Publisher : Indonesia Strategic Sustainability

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

Abstract

This Community Service activity was conducted in collaboration with the Indonesian Community Association (PERMAI), a non-political NGO based in George Town, Penang, Malaysia. PERMAI supports Indonesians living in Malaysia, including businesspeople, workers, teachers, and students, and is active in social, educational, and cultural fields. A major challenge for PERMAI members, especially business owners, is the lack of accounting knowledge, which leads to poor financial record-keeping and reporting, hindering business growth. To tackle this issue, the PKM team provided basic accounting training covering accounting concepts, the accounting cycle, and practical skills from recording transactions to preparing financial reports. The training used interactive lectures, discussions, and hands-on practice with relevant case studies. The activity successfully improved participants’ understanding of accounting’s role in managing businesses. Participants gained the ability to independently record financial transactions and prepare simple financial reports. These results demonstrate that basic accounting training enhances business owners’ capacity to manage their operations more professionally and sustainably.
Accounting Understanding and IT Utilization in Improving Financial Report Quality Hari Setiyawati; Puji Rahayu; Dien Noviany Rahmatika; Dewi Indriasih
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2783

Abstract

The urgency of this research is the importance of knowing the factors that can improve the quality of financial reports. This study aims to test the effect of accounting understanding and utilization of information technology on the quality of financial reports. The population of this study was cooperatives in the DKI Jakarta area totaling 3,447 cooperatives. The sampling method used was a purposive sampling technique with the criteria of cooperatives that had NIK (Cooperative Registration Number) certification and a sample of 97 cooperatives was obtained. Data were analyzed using the Structural Equation Model and Smart PLS software was used as an analysis tool in this study. The research data used came from questionnaires collected from administrators, managers, and financial staff of the cooperative. The results of this study indicate that accounting understanding has a significant positive effect on the quality of financial reports, while the utilization of information technology does not affect the quality of financial reports.
AUDIT QUALITY: COMPETENCE, PROFESSIONAL SKEPTICISM, WORKLOAD, AND AUDITOR TIME PRESSURE Raihan, Ahmad Daffa; Setiyawati, Hari
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2125

Abstract

This study examines the impact of competence, professional skepticism, workload, and time pressure on audit quality within Accounting Firms (KAP) in West Jakarta. Motivated by recent high-profile audit failures, this research seeks to address concerns about the effectiveness of current auditing practices. West Jakarta, known for its rapid business growth and a high concentration of KAPs, provides a relevant and diverse setting for this study. Data were collected from 100 auditors registered with the Indonesia Institute of Public Accountants, using a convenience sampling method, and analyzed with Smart PLS version 4.0. The findings indicate that while auditor competence, workload, and time pressure do not significantly impact audit quality, professional skepticism significantly enhances audit quality. It underscores the critical role of professional skepticism in maintaining high audit standards and preventing failures, particularly in high-pressure and high-workload environments.
Factors affecting the control of budget abuse Saraswati, Agnes Eka; Setiyawati, Hari
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art4

Abstract

This research begins with a phenomenon where some government institutions experienced an increase in corruption cases in budget absorption so that it did not reflect the implementation of effective good government governance. This study aims to examine and analyze the effect of implementing an internal control system and the enforcement of good government governance on the level of budget abuse control and its impact on public accountability. This research is quantitative research. Collecting data using a questionnaire to 78 samples from total of 196 employees in the Travel Document Management and Analysis Work Unit at the Directorate of Immigration Traffic. Data analysis using SmartPLS. The results of the study show internal control system and good government governance significant effect on the control of budget abuse. In addition, the control of budget abuse also has a significant effect on public accountability.
Business Strategy, Capital Intensity, Tax Avoidance: Good Corporate Governance as a Moderator Meidita Andrilia; Hari Setiyawati
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2755

Abstract

This research begins with phenomenon regarding the difference in interests between the government and taxpayers that can cause tax avoidance actions. This study aims to determine the influence of business strategy and capital intensity on tax avoidance with good corporate governance as a moderating variable. This research was conducted on companies listed on the Indonesia Stock Exchange from 2018 to 2022, using causality data. The sample was determined using purposive sampling, consisting of 36 companies. The data analysis techniques used are moderated and multiple regression analysis using e-views 13. The novelty research through the role of good corporate governance as moderation. The research results show that business strategy has no effect on tax avoidance while capital intensity has a significant effect. Good corporate governance cannot moderate this influence. The implementation of business strategies and good corporate governance has no influence in reducing tax avoidance, so it’s necessary to consider other external factors.
Audit, Fiscal, and Capital Expenditure: Determinants of Local Government Corruption Saraghi, Evelyn Christina Br; Setiyawati, Hari
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): 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.v5i2.990

Abstract

Corruption remains a prevalent issue that can manifest at all tiers of government, including regional government in Indonesia. This research aims to empirically prove the impact of audit opinions, audit findings, fiscal decentralization, and capital expenditures on corruption within local government entities. In this study, the level of corruption is quantified using cases of regional government corruption that have received a final legal decision from the court. This research employs a quantitative methodology utilizing panel data regression analysis. The research population consists of all regency/municipality governments in Indonesia during the fiscal year period from 2018 to 2022. The sample was obtained using purposive sampling, yielding 219 regional governments which met the criteria. Over a five-year observation period, 1,095 observations were analyzed. The data was then processed and analyzed using Eviews version 12. The research results show that audit opinion and fiscal decentralization significantly reduce local government corruption. Higher audit quality and fiscal decentralization correlate with lower levels of corruption. Meanwhile, audit findings and capital expenditures have no effect on local government corruption.
Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance: Study of Corporate Taxpayers Registered with Kanwil DJP Jakarta Timur Dewani, Siti; Setiyawati, Hari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3842

Abstract

Indonesia’s persistently low tax ratio compared to ASEAN and G20 countries reflects structural challenges in strengthening tax compliance. Although Jakarta contributes the largest share of national tax revenue, performance among regional tax offices remains uneven, with East Jakarta recording the lowest realization in 2021–2022. This study investigates the effect of tax service digitalization and cooperative tax compliance on taxpayer trust and their subsequent impact on tax compliance. Using a quantitative approach, data were collected through questionnaires from 150 corporate taxpayers registered in East Jakarta and analyzed with SmartPLS 4.1. The results reveal that both tax service digitalization and cooperative tax compliance significantly enhance taxpayer trust and compliance. Taxpayer trust also exerts a significant positive effect on compliance and mediates the relationship between the independent variables and tax compliance. This study contributes conceptually by integrating the Theory of Planned Behavior and the Slippery Slope Theory to explain compliance behavior through trust, and contextually by focusing on East Jakarta, the weakest-performing regional office. The findings provide theoretical insights and practical implications for designing tax policies that leverage digitalization and cooperative approaches to foster taxpayer trust and strengthen compliance. Keywords: Tax Digitalization, Cooperative Tax Compliance, Taxpayer Trust, Tax Compliance
Co-Authors ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Annisa Hakim Zamzami Arisma Dwi Astuti ARIYANTO , Satrio Muhammad D. Simamora, J. Melda Dafit Feriyanto Dewani, Siti Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Edy Suroso, Edy Erna Setiany Erna Sofriana Imaningsih Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi Feebiyanti, Amanda Puspita Ayu Hadnan, Muhamad Hafidz IH, Muhammad I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni KHASANAH, Himatul Listyaningsih, Fransiska Lucky Nugroho Mappanyuki, Ratna Meidita Andrilia METACESARI, Magfirah Metha Christinawati Naga Chiputra NUGROHO, Yusuf Purwo NURUL HIDAYAH Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu PUTRA, Rangga Aji RABBANI, Riswari Asri Raden Mohamad Herdian Bhakti Rahayu, Muthia Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ramadhan, Kurnia Rini Marlina, Rini Safira , Dina Maylinda Safira, Safira SALMAN, Kina Bahru Saraghi, Evelyn Christina Br SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Septiarini, Nisrina Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siti Choiriah Suharmadi Suharmadi Surjandari, Dwi Asih Villany Golwa, Gian Widodo, Wahyudi Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi